透析MPAcc英语翻译
会计方面专业术语的英文翻译共20页word资料
会计方面专业术语的英文翻译日志地址: acceptance 承兑account 账户accountant 会计员accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约allotments 分配数allowance 津贴amalgamation 合并amortization 摊销amortized cost 应摊成本annuities 年金applied cost 已分配成本applied expense 已分配费用applied manufacturing expense 己分配制造费用apportioned charge 摊派费用appreciation 涨价article of association 公司章程assessment 课税assets 资产attorney fee 律师费audit 审计auditor 审计员average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存bank charge 银行手续费bank deposit 银行存款bank discount 银行贴现bank draft 银行汇票bank loan 银行借款bank overdraft 银行透支bankers acceptance 银行承兑bankruptcy 破产bearer 持票人beneficiary 受益人bequest 遗产bill 票据bill of exchange 汇票bill of lading 提单bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会bonds 债券bonus 红利book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售capital 股本capital income 资本收益capital outlay 资本支出capital stock 股本capital stock certificate 股票carried down 移后carried forward 移下页cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽cashier 出纳员cashiers check 本票certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师chattles 动产check 支票checkbook stub 支票存根closed account 己结清账户closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人consignment 寄销consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本cost of manufacture 制造成本cost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单creditor 债权人crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss 本期损益debit 借方debt 债务debtor 债务人deed 契据deferred assets 递延资产deferred liabilities 递延负债delivery 交货delivery expense 送货费delivery order 出货单demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款deposit slip 存款单depreciation 折旧direct cost 直接成本direct labour 直接人工director 董事discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记draft 汇票drawee 付款人drawer 出票人drawing 提款duplicate 副本duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业equipment 设备estate 财产estimated cost 估计成本estimates 概算exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期face value 票面价值factor 代理商fair value 公平价值financial statement 财务报表financial year 财政年度finished goods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权freight 运费funds 资金furniture and fixture 家俬及器具gain 利益general expense 总务费用general ledger 总分类账goods 货物goods in transit 在运货物goodwill 商誉government bonds 政府债券gross profit 毛利guarantee 保证guarantor 保证人idle time 停工时间import duty 进口税income 收入income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工indorsement 背书installment 分期付款insurance 保险intangible asset 无形资产interest 利息interest rate 利率interest received 利息收入inter office account 内部往来intrinsic value 内在价值inventory 存货investment 投资investment income 投资收益invoice 发票item 项目job 工作job cost 工程成本joint venture 短期合伙journal 日记账labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账legal expense 律师费letter of credit 信用状liability 负债limited company ××公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本market price 市价materials 原村料material requisition 领料单medical fee 医药费merchandise 商品miscellaneous expense 杂项费用mortgage 抵押mortgagor 抵押人mortgagee 承押人movable property 动产net amount 净额net asset 资产净额net income 净收入net loss 净亏损net profit 纯利net value 净值notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支opening stock 期初存货operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出output 产量overdraft 透支quotation 报价rate 比率raw material 原料rebate 回扣receipt 收据receivable 应收款recoup 补偿redemption 偿还refund 退款remittance 汇款rent 租金repair 修理费reserve 准备residual value 剩余价值retailer 零售商returns 退货revenue 收入salary 薪金sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品scrap 废料scrap value 残余价值securities 证券security 抵押品selling commission 销货佣金selling expense 销货费用selling price 售价share capital 股份share certificate 股票shareholder 股东short term loan 短期借款sole proprietorship 独资spare parts 配件standard cost 标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor 进货客户trade debtor 销货客户trademark 商标transaction 交易transfer 转账transfer voucher 转账传票transportation 运输费travelling 差旅费trial balance 试算表trust 信托turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利valuation 估价value 价值vendor 卖主voucher 传票wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据welfare expense 褔利费wear and tear 秏损work order 工作通知单year end 年结Account 帐户Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰。
透析MPAcc英语翻译
透析MPAcc英语翻译英语是一种"形合语言"很多备考MPAcc同学认为词汇没有掌握，结构不可能懂。
其实词汇和结构相对来讲，是两个不同的方面。
英语是一种形合语言，即英语比较注重表面上的形式化，比如大家会发现，英语当中的任何从句都有一个共同的特点，就是都包含有连接词，而连接词诸如that，which等都是我们的中小学词汇，因此即使一个长难句有些词汇不懂，你也完全可以将结构划分清楚。
跨考教育MPAcc辅导专家提醒备考MPAcc的考生，在翻译练习的过程中，同学更应该加强包含较多难词的句子的结构分析，这样才能更好训练我们的速度和眼力，达到考场上的"快速透视"。
切割完句子，要进行重组切割完的句子，需要进行翻译转换重组，此为建构。
翻译时，在充分理解原文的基础上，需要根据中英文的差别，比如英语多被动，汉语多主动;英语多繁杂，汉语多简短;英语多替换，汉语多重复等，采取适当的方法策略，比如增省词法，重换词法，倒译转译法等灵活处理，最终达到一种归化的翻译形式，准确，通顺。
跨考教育MPAcc辅导专家提醒考生，建构过程中，要注意三点：一是翻译首先是理解，其次是传达。
准确的理解才能有准确的表达。
二是语境的作用。
翻译时，有的单词看似温和，实则暗藏杀机。
这需要注意的是词义的选择和引申。
三是何为归化翻译，归化旨在尽量减少译文中的异国情调，为目的语读者提供一种自然流畅的译文。
这和大纲要求基本是一致的。
说白了，就是写出来的形式上是中文，意义上也必须是中文。
最后是校对。
最后一步，要检查核对一下。
比如有没有漏掉信息，表达是否通顺，汉字书写是否规范等。
MPAcc辅导专家提醒考生，MPAcc英语翻译最重要的三元素就是语法，词汇，以及方法。
材料选择以MPAcc真题为主;翻译时重点直译，适当意译。
备考MPAcc的同学们如果有欠缺的地方要抓紧时间查缺补漏，这样才能在考场上所向披靡。
凯程教育：凯程考研成立于2005年，国内首家全日制集训机构考研，一直从事高端全日制辅导，由李海洋教授、张鑫教授、卢营教授、王洋教授、杨武金教授、张释然教授、索玉柱教授、方浩教授等一批高级考研教研队伍组成，为学员全程高质量授课、答疑、测试、督导、报考指导、方法指导、联系导师、复试等全方位的考研服务。
dialysis 翻译
dialysis 翻译基本解释●dialysis：透析●/daɪˈælɪsɪs/●n. 透析变化形式●n. 复数形式：dialyses具体用法●名词:o透析o同义词：hemodialysis, filtration, purification, separation, cleansingo反义词：contamination, pollution, impurity, mixture, combination o例句：●The patient underwent dialysis three times a week to removewaste products from his blood.（患者每周进行三次透析以去除血液中的废物。
）●Dialysis is a life-saving procedure for those with severe kidneyfailure.（透析是对严重肾衰竭患者的一种救命程序。
）●Many patients on dialysis need to follow a strict diet tomanage their condition.（许多透析患者需要遵循严格的饮食来管理他们的病情。
）●Advances in dialysis technology have improved the quality oflife for many patients.（透析技术的进步提高了许多患者的生活质量。
）●The hospital has a dedicated dialysis unit to cater to patientswith kidney issues.（医院有一个专门的透析部门来照顾肾脏问题的患者。
）●Dialysis can be performed at home or in a medical facility,depending on the patient's needs.（透析可以在家中或医疗设施中进行，具体取决于患者的需要。
会计专业术语翻译
会计专业术语翻译用心整理的精品word 文档，下载即可编辑！！bank deposit 银行存款charges 费用bank discount 银行贴现charge for remittances 汇水会计方面专业术语的bank draft 银行汇票手续费bank loan 银行借款charter 营业执照英文翻译bank overdraft 银行透支bankers acceptance 银行承兑c hartered accountant 会计师chattles 动产bankruptcy 破产check 支票bearer 持票人checkbook stub 支票存根beneficiary 受益人closed account 己结清账户bequest 遗产bill 票据account 账户bill of exchange 汇票closing stock 期末存货款accumulated profits 累积利bonds 债券bonus 红利c ommon stock 普通股company 公司益adjusting entry 调整记录adjustment 调整administration expense 管理book value 账面价值bookkeeper 簿记员bookkeeping 簿记branch office generalcompensation 赔偿compound interest 复利consignee 承销人consignment 寄销费用advances 预付ledger 支店往来账户consignor 寄销人broker 经纪人consolidated balance sheet advertising expense 广告费brought down 接前合并资产负债表consolidated profit and agency 代理brought forward 接上页agent 代理人agreement契约allotments分配数allowance津贴amalgamation合并amortization摊销loss account 合并损益表consolidation合并construction cost营建成本construction revenue营建收入contract合同budget 预算by-product副产品by-product sales副产品销售capital股本capital income资本收益capital outlay资本支出amortized cost 应摊成本annuities 年金control account 统制账户copyright 版权capital stock 股本capital stock certificateapplied cost 已分配成本corporation 公司股票applied expense 已分配费用carried down 移后cost 成本applied manufacturingcarried forward 移下页cost accounting 成本会计expense 己分配制造费用cash 现金cost of labour 劳工成本apportioned charge 摊派费用cash account 现金账户cost of production 生产成本appreciation 涨价cash in bank 存银行现金cost of manufacture 制造成article of association 公司cash on delivery 交货收款本章程assessment 课税assets 资产attorney fee 律师费audit 审计cashier 出纳员creditor 债权人auditor 审计员crossed check 横线支票cashiers check 本票average 平均数average cost 平均成本bad debt 坏账balance 余额balance sheet资产负债表cash on hand 库存现金cash payment 现金支付cash purchase 现购cash sale 现沽certificate of deposit 存款单折certificate of indebtedness借据certified check 保付支票c ost of sales 销货成本cost price 成本价格credit 贷方credit note 收款通知单current account 往来活期账户current asset 流动资产current liability 流动负债current profit and loss本bank account 银行账户certified public accountant期损益bank balance 银行结存debit 借方会计师bank charge 银行手续费精心整理，用心做精品2用心整理的精品word 文档，下载即可编辑！！debt 债务finished goods 制成品lease 租约debtor 债务人finished parts 制成零件leasehold 租约deed 契据fixed asset 固定资产ledger 分类账deferred assets 递延资产fixed cost 固定成本legal expense 律师费deferred liabilities 递延负fixed deposit 定期存款letter of credit 信用状fixed expense 固定费用liability 负债债delivery 交货foreman 工头limited company 有限公司delivery expense 送货费franchise 专营权limited liability 有限负债delivery order 出货单freight 运费limited partnership 有限合demand draft 即期汇票funds 资金夥demand note 即期票据furniture and fixture 家俬liquidation 清盘demurrage charge 延期费loan 借款及器具deposit 存款gain 利益long term liability 长期负deposit slip 存款单general expense 总务费用债depreciation 折旧general ledger 总分类账loss 损失direct cost 直接成本goods 货物loss on exchange 兑换损失direct labour 直接人工goods in transit 在运货物machinery equipment 机器设director 董事goodwill 商誉备discount 折扣government bonds 政府债券manufacturing expense 制造discount on purchase 进货折gross profit 毛利费用manufacturing cost 制造成本guarantee 保证扣discount on sale 销货折扣guarantor 保证人market price 市价dishonoured check 退票idle time 停工时间materials 原村料dissolution 解散import duty 进口税material requisition 领料单dividend 股利income 收入medical fee 医药费dividend payable 应付股利income tax 所得税merchandise 商品miscellaneous expense 杂项documentary bill 押汇汇票income from joint venturedocuments 单据合营收益费用double entry bookkeeping 复income from sale of assets mortgage 抵押mortgagor 抵押人出售资产收入式簿记indirect cost 间接成本mortgagee 承押人draft 汇票indirect expense 间接费用drawee 付款人movable property 动产indirect labour 间接人工drawer 出票人net amount 净额indorsement 背书drawing 提款net asset 资产净额installment 分期付款duplicate 副本net income 净收入insurance 保险duties and taxes 税捐net loss 净亏损intangible asset 无形资产net profit 纯利earnings 业务收益interest 利息net value 净值endorser 背书人interest rate 利率entertainment 交际费notes 票据interest received 利息收入enterprise 企业notes payable 应付票据inter office account 内部往equipment 设备notes receivable 应收票据estate 财产来opening stock 期初存货intrinsic value 内在价值operating expense 营业费用estimated cost 估计成本inventory 存货estimates 概算order 订单investment 投资exchange 兑换organization expense 开办费investment income 投资收益exchange loss 兑换损失original document 原始单据invoice 发票expenditure 经费outlay 支出item 项目expense 费用output 产量job 工作extension 延期overdraft 透支job cost 工程成本opening stock 期初存货face value 票面价值joint venture 短期合伙factor 代理商operating expense 营业费用journal 日记账fair value 公平价值order 订单labour 人工financial statement 财务报organization expense 开办费labour cost 人工成本original document 原始单据表land 土地financial year 财政年度outlay 支出精心整理，用心做精品3用心整理的精品 word 文档，下载即可编辑！！output 产量 trade debtor 销货客户会计原则overdraft 透支 trademark 商标 General-purpose informationquotation报价transaction 交易 通用目的信息 Government Accounting rate 比率 transfer转账Office政府会计办公室raw material 原料transfer voucher 转账传票 Income statement 损益表rebate 回扣 transportation 运输费 Institute of Internal receipt 收据 travelling 差旅费 Auditors内部审计师协会receivable应收款 trial balance 试算表Institute of Managementrecoup 补偿 trust 信托Accountants 管理会计师协会redemption 偿还 turnover营业额Integrity整合性refund 退款 unappropriated surplus 未分Internal auditing 内部审计remittance汇款配盈余 Internal control structurerent 租金 unit cost单位成本repair 修理费reserve 准备 residual value 剩余价值 retailer 零售商 returns 退货任unpaid dividend未付股利valuation 估价会计revenue 收入value 价值Return of investment 投资回 salary 薪金 报sales 销货Return on investment 投资报 sale return 销货退回 酬sale discount销货折扣SecuritiesandExchange salvage 残值Commission证券交易委员会 sample fee 样品 Statement of cash flow 现金 scrap 废料 流量表 scrap value 残余价值 Statement of financial securities证券position 财务状况表security 抵押品 work order 工作通知单Taxaccounting 税务会计 selling commission 销货佣金 selling expense 销货费用 selling price 售价 share capital股份unlimited company 无限公司 unlimited liability无限责vendor 卖主 voucher 传票 wage rate 工资率wage 工资wage allocation sheet 工资 分配表warehouse receipt仓库收据welfare expense 褔利费 wear and tear 秏损 year end 年结Accounting system 会计系统 American AccountingAssociation 美国会计协会American Institute of CPAs 美国注册会计师协会Audit 审计Balance sheet 资产负债表 Bookkeepking 簿记Cash flow prospects现金流内部控制结构 Internal Revenue Service 内收入署 Internal users 内部使用者Management accounting管理Accounting equation 会计式 Articulation 勾稽关系Business entity企业个体Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人Deflation 通货紧缩 Disclosure 批露share certificate 股票shareholder 股东short term loan短期借款sole proprietorship独资spare parts配件standard cost标准成本stock 存货stocktake 盘点stock sheet 存货表subsidies 补助金sundry expense 杂项费用supporting document 附表surplus 盈余suspense account 暂记账户taxable profit 可徵税利润tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款total 合计total cost 总成本trade creditor进货客户量预测Certificate in InternalAuditing 内部审计证书Certificate in ManagementAccounting 管理会计证书Certificate PublicAccountant 注册会计师Cost accounting 成本会计External users 外部使用者Financial accounting 财务会计Financial AccountingStandards Board 财务会计准则委员会Financial forecast 财务预测Generally acceptedaccounting principles公认Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption持续经营假设Inflation 通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益精心整理，用心做精品4用心整理的精品word 文档，下载即可编辑！！Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Stockholders股东Stockholders' equity 股东权益Window dressing 门面粉饰精心整理，用心做精品5。
会计名词英文翻译
会计名词英文翻译期借款Short-term borrowing应付账款Accounts payable预计负债Projected liabilities预付账款Prepaid AccountsAAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption account 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折旧法,快速折旧法acceleration clause 加速偿付条款,提前偿付条款acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account ①账户,会计科目②账簿,报表③账目,账项④记账accountability 经营责任,会计责任accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant 会计员,会计师accountant general 会计主任,总会计accounting in charge 主管会计师accountant,s legal liability 会计师的法律责任accountant,s report 会计师报告accountant,s responsibility 会计师职责account form 账户式,账式accounting ①会计②会计学accounting assumption 会计假定,会计假设accounting basis 会计基准,会计基本方法accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention 会计常规,会计惯例accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity 会计主体,会计个体accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure 会计暴露,会计暴露风险accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization 会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession 会计职业,会计专业accounting rate of return 会计收益率accounting records 会计记录,会计簿籍Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard 会计标准,会计准则accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英) Accounting Standards Committee 会计准则委员会(英) accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction 会计业务,会计账务Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts 会计账簿,会计报表account sales 承销清单,承销报告单accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing 应收账款筹资,应收账款融资accounts receivable management 应收账款管理accounts receivable turnover 应收账款周转率,应收账款周转次数accretion 增殖accrual basis accounting 应计制会计,权责发生制会计accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax 累积盈余税,累积收益税accumulation 累积,累计acid test ratio 酸性试验比率acquired company 被盘购公司,被兼并公司acquisition 购置,盘购acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active account 活动账户active assets 活动资产activity 业务活动,作业activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age analysis 账龄分析agency 代理,代理关系agency commission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Accountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值assessment ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company 联属公司,附属公司Association of Government Accounting 政府会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached account 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail 审计脉络,审计线索audit working paper 审计工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存货,平均库存average life 平均寿命,平均使用年限average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date 倒填日期,填早日期backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt 呆账,呆账账户bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment 寄销,寄托bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行bank(er,s) acceptance 银行承兑,银行承兑汇票bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account 银行支票账户,银行活期存款账户bank confirmation 银行证明信函bank credit 银行信用,银行信贷bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement 银行对账单,银行存款调节表bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer 银行汇兑业务,银行转账业务bargain ①合同,谈判②廉价货bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers 经济晴雨表,经济指标barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting 会计基准,会计方法basis of taxation 计税基准basis point 基点basket purchase 整套采购,总价采购batch costing 分批成本计算法batch processing 分批处理,分批数据处理B/D 过次页B/E 汇票BE analysis 损益分界分析,保本分析bear ①承担,负担②卖空者,空头bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest 附息,负担利息bear market 熊市,下跌行情bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言beginning balance 期初余额beginning inventory 期初存货bellwether security 领头证券,龙头证券below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary 受益人,受款人,受赔人benefit ①效益,利益②福利金,津贴benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk 贝塔风险,第二种类型误差betterment 改造投资,改造工程投资B/F 余额承前Bias 偏差,偏向性bid ①买价②投标bid bond 投标保证金bid price ①买方出价,买价②投标价格big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill ①汇票,票据②通知单,清单③账单,发货票billing 开发票,开账单billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading 提货单,提单bill of materials 用料单bill of sales 销货清单,卖据bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry 失实分录,未加说明的分录blind purchase 盲目采购blue-chip 蓝筹码股票,热门股票blue-sky laws 蓝天法,股票发行控制法board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade 同业公会,商会bond ①债券②保证书,保证金③忠诚保证bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture 债券信托契约,债券契约bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding 流通在外债券,未偿付债券bonds payable 应付公司债券bond yield 债券收益率bonus 奖金,红利bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory 账面存货,账面盘存bookkeeper 簿记员,记账员book keeping ①簿记,记账②簿记学book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit 账面利润,账面盈利book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing 借贷,借款borrowing power 借款能力bottom line 损益表底线,最终财务成果B/R 应收票据branch 分支机构,分店branch accounting 分支机构会计,分店会计branch current account 分支机构往来账户,分店往来账户branch ledger 分支机构分类账brand name 牌号名称,商标名称breach of contract 违约,违反合同breach of trust 违反信托breakdown 分解,按细目分类break-even analysis 损益分界分析,损益平衡分析break-even chart 损益分界图表,损益平衡图表break-even point 损益分界点,损益平衡点break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down 入次页,过次页brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock 保险库存,缓冲存货bull ①买空②买空者,多头bullion 金银块,金银条bull market 牛市,涨市burden 间接费用burden rate 间接费用率business ①商业,工商业②企业③经营,营业business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle 商业周期,商业循环business environment 企业环境business failure 经营失败business income 企业收益,营业收益business risk 经营风险,营业风险business segment 企业分部business transaction 企业交易,营业业务business trust 企业经营信托buy and hold decision 购入和持存决策buyer,s credit 买方信贷buying expense 进货费用buyout 收购股权,收购控制股权buy over 收买,贿赂bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call ①期前偿还,期前兑回②催交股款③买方期权callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费ca pacity ①生产能力②偿债能力capacity cost 生产能力成本,经营能力成本capacity to borrow 借款能力capacity to contract 订约能力,订约资格capital 资本金,资本capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized 额定资本,法定资本capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain 资本利得,资本收益capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept 资本保持概念,资本维护概念capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in 实缴股本,投入股本。
会计专业词汇英语翻译
会计专业词汇英语翻译泛瑞翻译政治风险political risk再开票中心re-invoicing center现代管理会计专门方法special methods of modern management accounting 现代管理会计modern management accounting提前与延期支付Leads and Lags特许权使用管理费fees and royalties跨国资本成本的计算the cost of capital for foreign investments跨国运转资本会计multinational working capital management跨国经营企业业绩评价multinational performance evaluation经济风险管理managing economic exposure交易风险管理managing transaction exposure换算风险管理managing translation exposure国际投资决策会计foreign project appraisal国际存货管理international inventory management股利转移dividend remittances公司内部贷款inter-company loans冻结资金转移repatriating blocked funds冻结资金保值maintaining the value of blocked funds调整后的净现值adjusted net present value配比原则matching旅游、饮食服务企业会计accounting of tourism and service施工企业会计accounting of construction enterprises民航运输企业会计accounting of civil aviation transportation enterprises企业会计business accounting商品流通企业会计accounting of commercial enterprises权责发生制原则accrual basis农业会计accounting of agricultural enterprises实现原则realization principle历史成本原则principle of historical cost外商投资企业会计accounting of enterprises with foreign investment通用报表all-purpose financial statements铁路运输企业会计accounting of rail way transportation enterprises所有者权益owners equity实质量于形式substance over form修正性惯例principle of exceptions信息系统论information system perspective相关性原则relevance微观会计micro-accounting客观性原则objectivity可比性原则comparability谨慎性原则prudence金融企业会计accounting of financial institutions交通运输企业会计accounting of communication and transportation enterprises 建设单位会计accounting of construction units记账本位币recording currency计量属性measurement attributes及时性原则timeliness货币计量monetary measurement会计准则accounting standards会计主体accounting entity会计职业道德accounting professional ethics会计职能functions of accounting会计预测accounting forecasting会计要素accounting elements会计研究accounting research会计学科体系accounting science system会计学accounting会计信息accounting information会计任务targets of accounting activities会计人员accounting personnel会计确认accounting recognition会计目标accounting objective会计理论结构theoretical structure of accounting会计理论accounting theory会计控制accounting control会计决策accounting decision making会计监督accounting supervision会计假设accounting assumption会计记录accounting records会计计量accounting measurement会计机构accounting department会计环境accounting environment会计核算financial accounting会计管理体制system of accounting administration会计分期accounting periods会计对象accounting object会计等式accounting equation会计本质nature of accounting会计报表accounting statements宏观会计macro-accounting会计accounting汇总报表combination statements划分资本性支出与收益性支出原则distinguishment between capital expenditureand revenue expenditure合并报表consolidated financial statements管理活动论management activities perspective管理会计management accounting管理工具论management tool perspective股份制企业会计accounting of stock companies公认会计原则generally accepted accounting principle‚ GAAP公共会计public accounting工业会计accounting of industrial enterprises个别报表individual statements高新技术企业会计accounting of high technology enterprises负债liability费用expense反馈价值feedback value对外经济合作企业会计accounting of foreign economic cooperation enterprises 对外报表external statements对内报表internal statements一致性原则consistency艺术论art perspective房地产开发企业会计accounting of real estate enterprises邮电通信企业会计accounting of post and telecommunication enterprises预测价值forecast value真实与公允true and fair view持续经营going concern成本报表cost statement财务会计原则financial accounting principles财务会计概念框架financial accounting conceptual framework财务会计financial accounting政府及非营利组织会计governmental and non-profit organization accounting重要性原则materiality专用报表special purpose financial statements资产assets资金funds资金运动funds movement财务报告financial report财务报表要素elements of financial statements财务报表financial statements币值稳定假设constant-dollar assumption保险企业会计accounting of insurance companies收入的确认recognition of revenue公司债券发行价格corporate bond issuing price固定资产折旧depreciation of fixed assets可转换债券convertible bonds公司债券利息摊销加速折旧法accelerated depreciation methods营业外收支净额公司债券利率interest rate on debenture应收账款出借assignment of accounts receivable无担保债券debenture bonds后进先出法last-in‚ first-out‚ LIFO其他货币资金应付票据贴现discount on notes payable先进先出去first-in‚ first-out缩写FIFO在发建工程constructions in process固定资产更换与改良improvements and replacements of fixed assets 实地盘存制periodic inventory system收益总括观点all-inclusive concept of income损益表法可变现净值法net realizable value应付福利费基本业务利润固定资产扩建additions of fixed assets应收账款出售sale or factoring of accounts receivable或有负债contingent liability销货退回与折让sales returns and allowances零售价格法retail method现金折扣cash discount特定履行法其他业务利润公司债券bonds payable销售法sale method应付票据notes payable认股权stock rights固定资产修理repairs and maintenance of fixed assets有担保债券mortgage bonds销售费用selling expenses应付股利dividends payable应收票据notes receivable无形资产intangible assets收款法collection method所得税income tax流动负债current liabilities生产法production method计划成本核算废弃和生置法retirement and replacement method盘存法inventory method流动资产current assets购货折扣purchases discounts商誉goodwill应收账款accounts receivable投资收益investment income营业利润operating income预提费用股本capital stock公司债券偿还redemption of bonds坏账bad debts固定资产重估价revaluations of fixed assets银行存款cash in bank固定资产fixed assets利润总额利益分配profit distribution应计费用accrued expense商标权trademarks and trade names全部履行法净利润net income应付利润profit payable未分配利润收益债券income bonds货币资金利息资本化capitalization of interests公益金工程物资预付账款advance to supplier其他应收款other receivables现金cash预收账款公司债券发行corporate bond floatation应付工资wages payable实收资本paid-in capital盈余公积surplus reserves管理费用土地使用权股利dividend应交税金taxes payable负商誉negative goodwill费用的确认recognition of expense短期投资temporary investment短期借款short-term loans递延资产deferred charges低值易耗品当期经营观点current operating concept of income 待摊费用待核销基建支出[旧]待处理流动资产损失待处理固定资产损失存货销售的影响effects of inventory errors折旧[旧]折旧方法depreciation method折旧率depreciation rate支出payment直线法straight-line职工福利基金welfare fund专项拨款【旧】专利权patents住房基金housing fund重置成本法replacement costing专项物资[旧]专项资产【旧】专有技术know-how专营权franchises资本公积capital reserves资产负债表balance sheet资金占用和资金来源[旧]自然资源natural resources存货inventory车间经费【旧】偿债基金sinking fund长期应付款long-term payables长期投资long-term investments长期借款long-term loans长期负债long-term liability of long-term debt财务费用financing expenses拨定留存收益appropriated retained earnings标准成本法standard costing变动成本法variable costing比例履行法包装物版权copyrights汇总原始凭证cumulative source document汇总记账凭证核算形式bookkeeping procedure using summary vouchers 工作底稿working paper复式记账凭证multiple account titles voucher复式记账法Double entry bookkeeping复合分录compound entry划线更正法correction by drawing a straight ling汇总原始凭证cumulative source document会计凭证accounting documents会计科目表chart of accounts会计科目account title红字更正法correction by using red ink会计核算形式bookkeeping procedures过账posting会计分录accounting entry会计循环accounting cycle会计账簿Book of accounts活页式账簿loose-leaf book集合分配账户clearing accounts计价对比账户matching accounts记账方法bookkeeping methods记账规则recording rules记账凭证voucher记账凭证核算形式Bookkeeping procedure using vouchers记账凭证汇总表核算形式bookkeeping procedure using categorized account summary简单分录simple entry结算账户settlement accounts结账closing account结账分录closing entry借贷记账法debit-credit bookkeeping局部清查partial check卡片式账簿card book跨期摊提账户inter-period allocation accounts累计凭证multiple-record document联合账簿compound book明细分类账簿subsidiary ledger明细分类账户subsidiary account盘存账存inventory accounts平行登记parallel recording全面清查complete check日记总账combined journal and ledger日记总账核算形式bookkeeping procedure using summarized journal三式记账法triple-entry bookkeeping实账户real accounts试算表trial balance试算平衡trial balancing收付记账法receipts-payment bookkeeping收款凭证receipt voucher损益表账户income statement accounts通用记账凭证general purpose voucher通用日记账核算形式bookkeeping procedure using general journal外来原始凭证source document from outside现金日记账cash journal虚账户nominal accounts序时账簿book of chronological entry一次凭证single-record document银行存款日记账deposit journal永续盘存制perpetual inventory system原始凭证source document暂记账户suspense accounts增减记账法increase-decrease bookkeeping债权结算账户accounts for settlement of claim债权债务结算账户accounts for settlement of claim and debt债务结算账户accounts for settlement of debt账户account账户编号Account number账户对应关系debit-credit relationship账项调整adjustment of account专用记账凭证special-purpose voucher转回分录reversing entry资金来源账户accounts of sources of funds资产负债账户balance sheet accounts转账凭证transfer voucher资金运用账户accounts of applications of funds自制原始凭证internal source document总分类账簿general ledger总分类账户general account附加账户adjunct accounts付款凭证payment voucher分类账簿ledger多栏式日记账核算形式bookkeeping procedure using columnar journal 对账checking对应账户corresponding accounts定期清查Periodic checking method定期盘存制periodic inventory system订本式账簿bound book调整账户adjustment accounts调整分录adjusting journal entry单式记账凭证single account title voucher单式记账法single-entry bookkeeping从属账户Secondary accounts成本计算账户costing accounts财产清查physical inventory簿记bookkeeping不定期清查non-periodic checking method补充登记法correction by extra recording表外账户off-balance sheet accounts备抵账户provision accounts备抵附加账户provision and adjunct accounts 备查账簿memorandum。
会计学专业词汇英语翻译
会计学专业词汇英语翻译单纯顺序simple sequence单纯信托simple trust同时检证simultaneous verification单一预算single budget单一成本制single cost system单式簿记single entry bookkeeping独资single proprietorship，sole proprietorship 专用报表single purpose statement单账户制(指在制品帐) single-account system 单名票据single-name paper单站式损益表single-step income statement偿债基金资产sinking fund asset在线英语学习偿债基金债券sinking fund bond偿债基金费用sinking fund expense偿债基金收益sinking fund income偿债基金投资sinking fund investment 偿债基金需要sinking fund requirements偿债基金准备sinking fund reserve偿债基金受托人sinking fund trustee偿债基金，债务基金sinking fund，debt service fund 偿债基金折旧法sinking-fund method (of depreciation) 就地审计site audit骨干式账户，丁账户skeleton account偏斜度skewness位数移动slide传票制度slip system呆滞资产slow asset修匀smoothing社会会计，国民会计social accounting有偿债能力solvent，solvency稳妥价值sound value资金来源去路表，资金运用表source-and-disposition statement，source-and-uses statement，statement of application of funds地位费用space expense特赋special assessment特赋债券special assessment bond特赋基金special assessment fund特赋留置权special assessment liens应收特赋留置权special assessment liens receivable应收特赋special assessment receivable特赋清册special assessment roll特种审计，特别查帐special audit专栏special column多栏式特种日记帐special columnar journal特别意外准备special contingency reserve特种基金，专款special fund特种基金存款special fund deposit特别调查special investigation特种日记帐special journal特种分类帐，明细分类帐special ledger，subsidiary ledger 分批工作通知单special order，job order特别合伙人special partners特别所入基金special revenue fund专用财务报表special-purpose financial statement 特定特赋债券special-special assessment bond在线英语学习硬币specie特定成本specific cost指定遗赠specific legacy分批成本制specific order cost system，job order cost system 规范，规格specification规定成本，标准成本specification cost，standard cost投机者speculator析产分立(指公司) spin off多栏日记帐split column journal，analytical journal分割split off分离点split off point损坏spoilage损坏材料spoiled material坏料报单spoiled material report损坏工作spoiled work损坏工作报单spoiled work report损坏在制品spoiled work-in-process手存现金spot cash现货价格spot price现货销售spot sale摊记，毛利，佣金，进出价差，期货买卖spread 分录汇总分析表spread sheet稳定stability，stabilization稳定币值会计stabilized accounting稳定衡量单位stable measuring unit币值稳定单位stable unit内部查帐员，内部审核员staff auditor，internal auditor 印花税stamp tax标准standard标准成本standard cost标准成本单standard cost sheet标准成本制standard cost system标准减项standard deduction标准差standard deviation标准误standard error估计标准误standard error of estimate标准工作时数standard hours worked 标准分批成本单standard job cost sheet 标准人工standard labor标准工资率standard labor rate标准人工时间standard labor time标准机器时间standard machine time 在线英语学习标准材料standard material标准方法standard method标准操作standard operation标准准备时数standard preparation hours标准价格standard price标准价格法(指领料计价) standard price method标准分步成本单standard process cost sheet标准利益standard profit标准购价standard purchase price标准比率standard ratios标准批量，经济批量standard run quantity，economic lot size 标准单位率standard unit rate标准值(统计质量控制) standard value标准工资率standard wage rate标准化会计standardized accounting标准化间接费率standardized burden rate固定成本standby cost，fixed cost应急设备standby equipment余股包购standby underwriting经常成本，固定成本standing cost，fixed cost经常费用单standing expense order，standing order 主要货品，存料，纤维staple筹备成本，开办费starting-load cost设定资本，法定资本stated capital账面负债stated liabilities设定股值stated value报表，结单statement报表分析statement analysis报告式statement form，report form 应付帐款清单statement from creditors。
会计专业术语翻译（小编整理）
会计专业术语翻译（小编整理）第一篇：会计专业术语翻译会计方面专业术语的英文翻译acceptance 承兑 account 账户 accountant 会计员 accounting 会计accounting system 会计制度accounts payable 应付账款accounts receivable 应收账款accumulated profits 累积利益adjusting entry 调整记录 adjustment 调整administration expense 管理费用advances 预付advertising expense 广告费agency 代理agent 代理人agreement 契约 allotments 分配数 allowance 津贴 amalgamation 合并 amortization 摊销 amortized cost 应摊成本 annuities 年金applied cost 已分配成本 applied expense 已分配费用 applied manufacturing expense 己分配制造费用 apportioned charge 摊派费用 appreciation 涨价article of association 公司章程assessment 课税 assets 资产attorney fee 律师费 audit 审计 auditor 审计员 average平均数average cost平均成本 bad debt 坏账 balance 余额balance sheet 资产负债表bank account 银行账户bank balance 银行结存 bank charge 银行手续费 bank deposit 银行存款bank discount 银行贴现 bank draft 银行汇票 bank loan 银行借款bank overdraft 银行透支 bankers acceptance 银行承兑 bankruptcy 破产 bearer 持票人 beneficiary 受益人 bequest 遗产 bill 票据bill of exchange 汇票 bill of lading 提单 bills discounted 贴现票据bills payable 应付票据bills receivable 应收票据board of directors 董事会 bonds 债券 bonus 红利book value 账面价值 bookkeeper 簿记员 bookkeeping 簿记branch office general ledger 支店往来账户broker 经纪人brought down 接前brought forward 接上页budget 预算by-product 副产品by-product sales 副产品销售 capital 股本capital income 资本收益 capital outlay 资本支出 capital stock 股本 capital stock certificate 股票carried down 移后carried forward 移下页 cash 现金cash account 现金账户cash in bank 存银行现金cash on delivery 交货收款 cash on hand 库存现金 cash payment 现金支付cash purchase 现购 cash sale 现沽 cashier 出纳员 cashiers check 本票 certificate of deposit 存款单折certificate of indebtedness 借据certified check 保付支票certified public accountant 会计师charges 费用charge for remittances 汇水手续费charter 营业执照chartered accountant 会计师 chattles 动产 check 支票checkbook stub 支票存根 closed account 己结清账户 closing 结算closing entries 结账纪录closing stock 期末存货closing the book 结账columnar journal 多栏日记账combination 联合commission 佣金commodity 商品common stock 普通股company 公司compensation 赔偿compound interest 复利consignee 承销人 consignment 寄销 consignor 寄销人consolidated balance sheet 合并资产负债表consolidated profit and loss account 合并损益表consolidation 合并construction cost 营建成本 construction revenue 营建收入contract 合同control account 统制账户copyright 版权corporation 公司cost 成本cost accounting 成本会计cost of labour 劳工成本cost of production 生产成本 cost of manufacture 制造成本 cost of sales 销货成本 cost price 成本价格 credit 贷方credit note 收款通知单 creditor 债权人 crossed check 横线支票current account 往来活期账户current asset 流动资产current liability 流动负债 current profit and loss 本期损益 debit 借方 debt 债务 debtor 债务人 deed 契据deferred assets 递延资产 deferred liabilities 递延负债delivery 交货delivery expense 送货费 delivery order 出货单 demand draft 即期汇票demand note 即期票据demurrage charge 延期费deposit 存款 deposit slip 存款单 depreciation 折旧 direct cost 直接成本 direct labour 直接人工director 董事 discount 折扣discount on purchase 进货折扣discount on sale 销货折扣dishonoured check 退票dissolution 解散 dividend 股利dividend payable 应付股利documentary bill 押汇汇票documents 单据double entry bookkeeping 复式簿记 draft 汇票 drawee 付款人drawer 出票人 drawing 提款 duplicate 副本 duties and taxes 税捐earnings 业务收益endorser 背书人entertainment 交际费enterprise 企业 equipment 设备 estate 财产estimated cost 估计成本 estimates 概算 exchange 兑换exchange loss 兑换损失expenditure 经费expense 费用extension 延期 face value 票面价值 factor 代理商 fair value 公平价值financial statement 财务报表financial year 财政年度 finishedgoods 制成品finished parts 制成零件fixed asset 固定资产fixed cost 固定成本fixed deposit 定期存款fixed expense 固定费用foreman 工头franchise 专营权 freight 运费 funds 资金furniture and fixture 家俬及器具 gain 利益general expense 总务费用 general ledger 总分类账 goods 货物goods in transit 在运货物 goodwill 商誉government bonds 政府债券 gross profit 毛利 guarantee 保证guarantor 保证人 idle time 停工时间 import duty 进口税 income 收入 income tax 所得税income from joint venture 合营收益income from sale of assets 出售资产收入indirect cost 间接成本indirect expense 间接费用indirect labour 间接人工 indorsement 背书 installment 分期付款 insurance 保险intangible asset 无形资产 interest 利息 interest rate 利率interest received 利息收入 inter office account 内部往来intrinsic value 内在价值 inventory 存货 investment 投资investment income 投资收益 invoice 发票 item 项目 job 工作job cost 工程成本 joint venture 短期合伙journal 日记账 labour 人工labour cost 人工成本land 土地lease 租约leasehold 租约ledger 分类账 legal expense 律师费 letter of credit 信用状 liability 负债limited company 有限公司limited liability 有限负债limited partnership 有限合夥liquidation 清盘 loan 借款long term liability 长期负债loss 损失loss on exchange 兑换损失machinery equipment 机器设备manufacturing expense 制造费用manufacturing cost 制造成本 market price 市价 materials 原村料material requisition 领料单 medical fee 医药费 merchandise 商品miscellaneous expense 杂项费用mortgage 抵押 mortgagor 抵押人 mortgagee 承押人 movable property 动产 net amount 净额 net asset 资产净额 net income 净收入 net loss 净亏损 net profit 纯利 net value 净值 notes 票据notes payable 应付票据notes receivable 应收票据opening stock 期初存货 operating expense 营业费用order 订单organization expense 开办费original document 原始单据outlay 支出 output 产量 overdraft 透支opening stock 期初存货 operating expense 营业费用 order 订单organization expense 开办费original document 原始单据outlay 支出 output 产量 overdraft 透支 quotation 报价 rate 比率raw material 原料 rebate 回扣 receipt 收据 receivable 应收款recoup 补偿 redemption 偿还 refund 退款 remittance 汇款 rent 租金 repair 修理费 reserve 准备residual value 剩余价值 retailer 零售商 returns 退货 revenue 收入 salary 薪金 sales 销货sale return 销货退回sale discount 销货折扣salvage 残值sample fee 样品 scrap 废料scrap value 残余价值 securities 证券 security 抵押品selling commission 销货佣金 selling expense 销货费用 selling price 售价share capital 股份 share certificate 股票 shareholder 股东short term loan 短期借款 sole proprietorship 独资 spare parts 配件 standard cost 标准成本 stock 存货 stocktake 盘点 stock sheet存货表subsidies 补助金sundry expense 杂项费用supporting document 附表 surplus 盈余suspense account 暂记账户 taxable profit 可徵税利润 tax 税捐temporary payment 暂付款temporary receipt 暂收款time deposit 定期存款 total 合计 total cost 总成本 trade creditor 进货客户 trade debtor 销货客户 trademark 商标 transaction 交易 transfer 转账transfer voucher 转账传票 transportation 运输费 travelling 差旅费 trial balance 试算表 trust 信托 turnover 营业额unappropriated surplus 未分配盈余unit cost 单位成本unlimited company 无限公司unlimited liability 无限责任unpaid dividend 未付股利 valuation 估价 value 价值 vendor 卖主voucher 传票 wage rate 工资率wage 工资wage allocation sheet 工资分配表warehouse receipt 仓库收据 welfare expense 褔利费 wear and tear 秏损 work order 工作通知单 year end 年结Accounting system 会计系统American Accounting Association 美国会计协会 American Institute of CPAs 美国注册会计师协会 Audit 审计Balance sheet 资产负债表 Bookkeepking 簿记Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant注册会计师Cost accounting 成本会计External users 外部使用者 Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Government Accounting Office 政府会计办公室Income statement 损益表 Institute of Internal Auditors 内部审计师协会 Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计 Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者 Management accounting 管理会计Return of investment 投资回报Return on investment 投资报酬Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Business entity 企业个体 Capital stock 股本 Corporation 公司 Cost principle 成本原则 Creditor 债权人 Deflation 通货紧缩 Disclosure 批露 Expenses 费用Financial statement 财务报表 Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation 通货膨涨 Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业 Positive cash flow 正现金流量Retained earning 留存利润 Revenue 收入Sole proprietorship 独资企业 Solvency 清偿能力Stable-dollar assumption 稳定货币假设 Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰第二篇：专业术语翻译assignmentn.采写任务attributionn.消息出处;消息来源back alley newsn.小道消息backgroundingn.新闻背景Bad news travels quickly.坏事传千里bannern.通栏标题beatn.采写范围blankvt.“开天窗”bodyn.新闻正文boilvt.压缩(篇幅)boxn.花边新闻briefn.简讯bulletinn.新闻简报bylinen.署名文章captionn.图片说明caricaturen.漫画carryvt.刊登cartoonn.漫画censorvt.审查(新闻稿件);新闻审查chartn.(每周流行音乐等)排行榜clippingn.剪报columnn.专栏;栏目columnistn.专栏作家continued story连载故事;连载小说contributing editor特约编辑contributionn.(投给报刊的)稿件;投稿contributorn.投稿人copy deskn.新闻编辑部copy editorn.文字编辑correctionn.更正(启事)correspondence column读者来信专栏correspondentn.驻外记者;常驻外埠记者covervt.采访;采写cover girln.封面女郎covert coverage隐性采访;秘密采访cropvt.剪辑(图片)crusaden.宣传攻势cutn.插图 vt.删减(字数)cut linen.插图说明dailyn.日报datelinen.新闻电头deadlinen.截稿时间digvt.深入采访;追踪(新闻线索);“挖”(新闻)digestn.文摘editorialn.社论editorial office编辑部editor's notes编者按exclusiven.独家新闻exposen.揭丑新闻;新闻曝光extran.号外eye-accountn.目击记;记者见闻faxed photo传真照片Deepening reform and opening up 深化改革扩大开放The theory of building socialism with Chinese characteristics 建设有中国特色的社会主义理论The theory on the initial stage of socialism 社会主义初级阶段的理论One focus, two basic points 一个中心，两个基本点Focus on economic construction 以经济建设为中心Adhere to the four cardinal principles 坚持四项基本原则Adhere to reforms and opening to the outside world 坚持改革开放Seizing the opportunity, deepening the reform, opening 抓住机遇，深化改革，wider to the rest of the world, promoting development, maintaining stability扩大开放，促进发展，保持稳定Whether it would be beneficial to developing socialist productive forces是否有利于发展社会主义生产力Whether it would be beneficial to enhancing the overall strength of the country是否有利于增强综合国力Whether it would be beneficial to raising people’s living standard是否有利于提高人民生活水平Taking the socialist public ownership as the mainstay 以社会主义公有制为主体Common development of multi-economic sectors 多种经济成分共同发展Establishment of socialist market economy 社会主义市场经济的建立Deepening economic reform 深化经济改革Relationships among reform, development and stability 改革发展和稳定的关系Deepening of reform and promotion of development 深化改革与促进发展Economic growth and social progress 经济增长与社会进步Strengthen the position of agriculture 加强农业的基础地位Science and technology are the primary productive forces 科学技术是第一生产力Strengthen the socialist legal system 加强社会主义法制A series of policies and measures 一系列政策措施Reform and opening up policy 改革开放政策Reform measures 改革措施Speed up reform 加快改革Reform of economic system 经济体制改革Reform of state-owned enterprises 国有企业改革Strengthen the management of state-owned property 加强国有资产管理Reform of management of state-owned property 国有资产管理体制改革Reform of property rights system 产权制度改革Reform of commodity circulation 商品流通体制改革Reform of foreign trade system 外贸体制改革Reform of personnel system 人事制度改革Reform of social security system 社会保险制度改革Reform of housing system 住房制度改革Planning system 计划管理体制Transferring the function of government 转换政府职能Open door policy 开放政策Open economy 开放经济Open-door to the outside world 对外开放Opening up 扩大开放Open domestic market 开放国内市场Introduce foreign capital, advanced technology and 引进外国的资金，先进技术和managerial experiences 管理经验Economic and technical development zone 经济技术开发区Special economic zones in coastal areas 沿海经济特区One country, two systems 一国两制Special administrative region 特别行政区Contract responsibility system with remuneration linked 家庭联产承包责任制to the householdNarrowing the gap between the rich and poor 缩小贫富差距Eliminate poverty 消除贫困Common prosperity 共同富裕ECONOMY AND MARKET ECONOMY 经济和市场经济Socialist market economy 社会主义市场经济Socialist sector of economy 社会主义经济成分State-owned economy 国有经济Non-state economy 非国有经济Collective economy 集体经济Individual economy 个体经济Coexistence of various economic composition 多种经济成分共存Sustained, rapid and sound economic development 持续，快速和健康的经济发展National economic budget 国民经济预算Comprehensive development of economy 经济综合发展Strategy for economic development 经济发展战略Theory of macroeconomic policy 宏观经济政策理论Macroeconomic decision 宏观经济决策Microeconomic phenomenon 微观经济现象Traditional planned economy 传统的计划经济Stimulate economic development 刺激经济发展Commodity economy 商品经济Market economy 市场经济Free market economy 自由市场经济Developed market economy 发达的市场经济Developing market economy 发展中的市场经济Emerging market economy 新兴市场经济Mature market economy 成熟市场经济Market economy country 市场经济国家Extensive economy 粗放型经济Intensive economy 集约型经济Transform the extensive economic 粗放型经济转变为mode into intensive one 集约型经济Mixed economy 混合经济Regional economy 地区经济Internal-oriented economy 内向型经济Closed economy 闭关自守经济Economic growth point 经济增长点Economic growth mode 经济增长方式Economic growth rate 经济增长率Economy measure 经济手段Diversified economy 多种经济，多样化经济Economic situation 经济形势Economic cycle 经济周期Economic fluctuation 经济波动Economic miracle 经济奇迹Economic take-off 经济起飞Economic recovery 经济复苏Economic potential 经济潜力Economic sanction 经济制裁Global economy 全球经济real growth rate 实际增长率real property 不动产，房地产real value of money 货币实际购买力Real estate 不动产，房地产real estate account 房地产帐户，不动产帐户real estate and property 不动产和其它财产real estate investment 不动产投资real estate mortgage bond 不动产抵押债券real estate pool 不动产投资共同基金real estate tax 房地产税，不动产税Realizable 可变现的realizable value 可变现价值Realization 变现realization and liquidation 变产清盘Reallocation 再分配Reappraisal 重新评估reappraisal surplus 重估价盈余Reasonable 合理的reasonable price 合理价格Rebate 回扣，退税Recapitalization（企业重组）调整资本结构Receipt 收据Receivable 应收的receivable account 应收帐款receivables turnover 应收帐款周转率Recession 经济衰退Reciprocal 互惠的，相互的reciprocal agreement 互惠协定reciprocal contract 互惠合同reciprocal duties 互惠关税reciprocal holdings 互相控股reciprocal trade 互惠贸易Recomputation 重新计算Record 记录Recourse 追索权Recover 索回，弥补Recoverable 可收回的recoverable cost 可收回成本recoverable debt 可收回债务recoverable loss 可收回损失Recovery 收回，恢复Recruitment 招聘Red balance 赤字结余Redemption 偿还，赎回Rediscount 再贴现rediscount rate 再贴现率Redistribution 再分配Reduce 减少Reduction 减少reduction of interest 降低利率Reference 参考，推荐信，介绍书reference number 参考数字reference price 参考价格Reform 改革reform measures 改革措施reform of state-owned enterprises 国有企业改革reform of the economic system 经济体制改革reform of the property rights system 产权制度改革speed up reform 加快改革Refund 退货，退款Region 地区central and western regions 中西部地区Regional 地区的，局部的regional economy 地区经济regional government 地方政府Register 登记，注册Registered 注册的，登记的registered bond 记名债券registered capital 注册资本registered share 记名股票Registration 登记，注册registration form 登记表registration of establishment 开办登记registration of property right 产权登记registration statement 股票注册上市申请书Regression analysis 回归分析Regessive tax 递减税Regular 定期的，有规则的regular expenses 经常费用regular-way delivery 例行交割Regulated 控制的，规定的regulated company 受控制公司regulated industry 受（政府）管辖行业Regulation 条例，规章Regulatory framework 规章制度Reinsurance 再保险reinvestment 再投资Relation 关系relation of production 生产关系Relationship 关系relationships among reform,developmentand stability 改革，发展和稳定的关系Relative 相对的，相关的relative balance 相对平衡Reliability 可靠性reliabilty of data 数据的可靠性Relief 救济relief fund 救济金Renewal 更新，续约renewal and reconstruction funds 更新改造基金第三篇：会展英语专业术语及其翻译会展英语专业术语及其翻译[摘要]商业会展翻译在会展中充当着调和者的作用，而会展英语是会展中应用最为广泛并且独具特色的一种语言，对于促进会展发展有着重要的作用。
mpacc复试会计英语词汇
A:A share Ａ股；甲类股份abatement of tax 减税；减扣免税额ABN AMRO Bank N.V. 荷兰银行above-the-line expenditure 线上项目支出；经常预算支出above-the-line receipt 线上项目收入；经常预算收入ABSA Asia Limited 南非联合亚洲有限公司absolute change 绝对数值变更absolute expenditure 实际开支absolute guideline figure 绝对准则数字absolute interest 绝对权益absolute order of discharge 绝对破产解除令absolute profit margin 绝对利润幅度absolute value 实值；绝对值absolutely vested interest 绝对既得权益absorbed cost 已吸收成本；已分摊成本absorption 吸收；分摊；合并absorption rate 吸收率；摊配率；分摊率ACB Finance Limited 亚洲商业财务有限公司acceptable form of reciprocity 合理的互惠条件acceptable rate 适当利率；适当汇率acceptance agreement 承兑协议acceptance for honour 参加承兑acceptor 承兑人；接受人；受票人acceptor for honour 参加承兑人accident insurance 意外保险Accident InsuranceAssociation of Hong Kong香港意外保险公会accident insurance scheme意外保险计划accident year basis 意外年度基准accommodation 通融；贷款accommodation bill 通融票据；空头票据accommodation party 汇票代发人account balance 帐户余额；帐户结余account book 帐簿account collected in advance预收款项account current book 往来帐簿account of after-acquiredproperty 事后取得的财产报告account of defaulter 拖欠帐目account payable 应付帐款account payee only [A/Cpayee only] 只可转帐；存入收款人帐户account receivable 应收帐款account receivable report 应收帐款报表account statement 结单；帐单；会计财务报表account title 帐户名称；会计科目accountant's report 会计师报告Accountant's Report Rules会计师报告规则accounting and auditingprocedure 会计与审计程序；会计与核数程序Accounting Arrangements《会计安排》accounting basis 会计基础accounting by OfficialReceiver 破产管理署署长呈交的帐目Accounting Circular 《会计通告》accounting class 会计类别accounting date 记帐日期；会计结算日期accounting for money 款项核算Accounting Officer 会计主任accounting period 会计报告期；会计期accounting policy 会计政策；会计方针accounting practice 会计惯例accounting principle 会计准则accounting record 会计记录accounting report 会计报告Accounting Services Branch[Treasury] 会计事务部〔库务署〕Accounting Society of China中国会计学会accounting statement 会计报表accounting system 会计制度；会计系统accounting transaction 会计事项；帐务交易accounting treatment 会计处理accounting year 会计年度accretion 增值；添加accrual 应计项目；应累算数目accrual basis 应计制；权责发生制accrual basis accounting 应计制会计；权责发生制会计accrue 应累算；应计accrued benefit 应累算利益accrued charges 应计费用accrued cumulative preference share dividend 应累算的累积优先股股息accrued expenses 应累算费用accrued interest payable 应付利息；应计未付利息accrued interest receivable 应收利息；应计未收利息accrued right 累算权益accruing profit 应累算的利润accumulated fiscal reserve 累积财政储备accumulated profit 累积利润；滚存溢利accumulated reserve 累积储备accumulation of surplus income 累积收益盈余acquired assets 既得资产acquisition 收购；购置；取得acquisition cost 购置成本acquisition expenses 购置费用acquisition of 100% interest 收购全部股权acquisition of control 取得控制权acquisition of fixed assets 购置固定资产acquisition of shell “买壳”acquisition price 收购价act of God 天灾acting partner 执事合伙人active market 买卖活跃的市场；交投畅旺的市场；旺市active partner 积极参与的合伙人active trading 交投活跃actual circulation 实际流通actual cost 实际成本actual expenditure 实际开支；实际支出actual income 实际入息；实际收入；实际收益actual market 现货市场actual price 现货价；实际价格actual profit 实际利润actual quotation 实盘；实际价位；实际报价actual year basis 按实际年度计算actuals 实货actuarial investigation 精算调查actuarial principle 精算原则actuarial report 精算师报告Actuarial Society of HongKong 香港精算学会actuarial valuation 精算师估值actuary 精算师ad referendum agreement 暂定协议；有待覆核的协定ad valorem duty 从价税；按值征税ad valorem duty system 从价税制ad valorem fee 从价费ad valorem tariff 从价关税additional allowance 额外免税额additional amount forunexpired risk 未过期风险的额外款额additional assessable profit补加应评税利润additional assessment 补加评税additional commitment 额外承担additional commitment vote额外承担拨款additional dependentgrandparent allowance 供养祖父母或外祖父母额外免税额additional dependent parentallowance 供养父母额外免税额additional provision 额外拨款additional stamp duty 附加印花税additional tax 补加税罚款；补加税款Additional Tax Demand Note缴纳补加税罚款通知书；缴纳补加税款通知书adjudged bankrupt 被裁定破产adjudicated bankrupt 裁定破产人adjudication fee 裁定费；评定印花税额手续费；评估契据费adjudication of bankruptcy裁定破产；宣告破产adjudication of insolvency裁定无力偿还债务adjusted actual 经调整的实数；调整后的实数adjusted current assets 经调整的流动资产；调整后的流动资产adjusted figure 经调整的数字；调整后的数额adjusted liabilities 经调整的负债；调整后的负债adjusted loss 经调整的亏损；调整后的亏损adjusted net admissible assets 经调整的可接纳资产净值；调整后的可接纳资产净值adjusted profit 经调整的利润；调整后的利润adjusted surplus 经调整的盈余额；调整后的盈余额adjusted value 经调整的价值；调整后的价值adjustment 调整；修订；理算〔保险〕adjustment centre 调剂中心adjustment lag 调整过程的时间差距；调整时差adjustment mechanism 调整机制adjustment of loss 亏损调整adjustment process 调整过程；调整程序adjustment range 调整幅度administered exchange rate 受管制汇率Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕administration expenses 行政费用administration fee 手续费；行政费administration in bankruptcy 破产管理administration order 遗产管理令administrator 管理人；遗产管理人administrator of the estate 遗产管理人admission of debt 债项承认书admission of proof 接纳债权证明advance 放贷款项；垫付款项；预支款项；预付款项advance account 暂支帐目；预付款帐户advance compensation 预付补偿金advance from shareholder股东垫款advance pendingreimbursement 预支以待日后付还advanced economy 先进经济体系advancement 预付；预付财产advances warrant 垫款令advancing 贷出adverse balance 逆差adverse exchange 逆汇advertisement addressed toshareholders 在报章刊登的致股东通告advice for collection 托收通知书advice of drawing 提款通知书；汇票通知书advice of payment 付款通知Advisory Committee[Securities and FuturesCommission] 谘询委员会〔证券及期货事务监察委员会〕Advisory Committee onDiversification 经济多元化谘询委员会affidavit 誓章；遗产申报誓章affidavit of no receipt 述明无收款的誓章affiliate 联号；联营公司；附属公司affiliated company 附属公司；联号；联营公司affirmation [estate duty] 非宗教式宣誓〔遗产税〕affordability 负担能力African Development Bank[AfDB] 非洲开发银行after-acquired property 事后取得的财产after-hours dealing 市后交易after-tax profit 税后盈利；税后利润；税后溢利agency agreement 代理协议agency expenses 代理机构的开支agency fee 代理费Agency Law 《代理法》agent 代理人；承销人agent of company 公司代理人agent's fee 代理人费；经纪费aggregate 总计；总数；总体数字aggregate amount 总款额；总额aggregate assets andliabilities 总体资产与负债aggregate at constant price按固定价格计算的总体数字aggregate demand 总需求aggregate gross position 总持仓量aggregate limit 总限额aggregate of salaries tax 合计薪俸税aggregate performance 总体表现；总体业绩aggregate supply 总体供应aggregate surplus 总盈余aggregate total 整体总额aggregate value 总值；合计价值aggregated basis 合计基准aggregated net chargeable income 合计应课税入息实额aggregation 合并计算；合计；总和aggregation of incomes of husband and wife 夫妇入息合并计算aggregation of property 财产的总和agio 差价；贴水Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协定》Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协定》agreement for a settlement授产协议agreement for assignment 转让协议agreement for sale 售卖协议；买卖协议agreement for sale andpurchase 买卖协议agreement for the payment ofinterest 支付利息协议agreement for the repaymentof money 还款协议agreement of reinsurance 再保险协议Agricultural Bank of China中国农业银行air passenger departure tax飞机乘客离境税Air Services NegotiationsUnit [Economic ServicesBureau] 民航运输谈判组〔经济局〕airport tax 机场税alcohol duty 酒精税alienation 让与；让渡；转让alimony 生活费；赡养费All Ordinaries Index [AOI]所有普通股指数all risks 全险；综合险All Sales Record for StockMarket 《股票市场成交报告》Allied Capital ResourcesLimited 新联财务有限公司all-items index [ConsumerPrice Index] 总指数〔消费物价指数〕allocation letter 拨款信件allocation of fund 分配款项；预留款项allocation of profit 利润分配；溢利分配allocation warrant 拨款令allotment 分配；配股allotment notice 股份配售通知；配股通知allotment of shares 股份分配allowable 可获宽免；免税的allowable business loss 可扣除的营业亏损allowable expenses 可扣税的支出allowance 免税额；津贴；备抵；准备金allowance for debts 债项的免税额allowance for depreciationby wear and tear 耗损折旧免税额allowance for funeralexpenses 殡殓费的免税额allowance for inflation 为通货膨胀而预留的款项；通胀准备金allowance for repairs andoutgoings 修葺及支出方面的免税额allowance to debtor 给债务人的津贴alteration of capital 资本更改alternate trustee 候补受托人amalgamation 合并ambit [head or subhead ofexpenditure] 涵盖范围〔开支总目或分目〕ambit of charges 征税范围；收费范围amended valuation 经修订的估值American CommoditiesExchange 美国商品交易所American Express BankLimited 美国运通银行American Stock Exchange 美国证券交易所amortization 摊销amount due from banks 存放银行同业的款项amount due from banks abroad 存放海外银行同业的款项amount due from holding companies 控股公司欠款amount due from local banks 存放本港银行同业的款项amount due to banks 银行同业的存款amount due to banks abroad 海外银行同业的存款amount due to holding companies 控股公司存款amount due to local banks 本港银行同业的存款amount due to outport banks 外埠银行同业的存款amount for note issue 发行纸币的款额amount of bond 担保契据的款额amount of consideration 代价款额amount of contribution 供款数额amount of indebtedness 负债款额amount of principal of the loan 贷款本金额amount of rates chargeable 应征差饷数额amount of share capital 股本额amount of sums assured 承保款额amount of variation 变动幅度amount of vote 拨款数额amount payable 应付款额amount receivable 应收款额Amsterdam Stock Exchange阿姆斯特丹证券交易所analysis 分析ancillary risk 附属风险annual account 周年帐目；周年帐目报表；年度决算；年结annual accounting date 年结日期annual allowance 每年免税额；年积金；年度津贴；年津annual balance 年度余额annual disposable income 每年可动用收入annual estimates 周年预算annual fee 年费annual general meeting 周年大会annual growth rate 年增率；每年增长率annual long-term supplement长期个案每年补助金annual pensionableemolument 可供计算退休金的年薪annual report 年报Annual Report on theConsumer Price Index 《消费物价指数年报》annual return 周年报表；周年申报表；每年报税表格Annual Return Rules 《周年报表规则》annual review of consumerprices 每年消费物价回顾annual roll-forward basis 逐年延展方式annual salary 年薪annual statement 年度报表；年度决算表Annual Survey of Banks,Deposit-taking Companiesand Representative Officesof Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查annuitant 年金受益人annuity 年金annuity contract 年金合约annuity on human life 人寿年金antecedent debt 先前的债项ante-dated cheque 倒填日期支票anticipated expenditure 预期开支anticipated net profit 预期纯利anticipated revenue 预期收入anti-inflation measure 反通货膨胀措施anti-inflationary stance 反通货膨胀立场apparent deficit 表面赤字apparent financial solvency表面偿债能力apparent partner 表面合伙人application for personalassessment 个人入息课税申请书application of fund 资金应用application to release asliquidator and to destruct thebooks of accounts anddocuments 申请免除清盘人职务及毁灭帐簿与文件appointed actuary 委任精算师appointed auditor 委任核数师；委任审计师appointed trustee 委任的受托人appointer 委任人apportioned pro rata 按比例分摊apportionment 分配；分摊Apportionment Act [United Kingdom] 《分摊法令》〔英国〕apportionment formula 分摊方程式apportionment of estate duty 遗产税的分摊appraisal 估价；评估appreciable growth 可观增长appreciable impact 显着影响appreciable increase 可观增长appreciation 增值；升值appreciation against other currencies 相对其他货币升值appreciation of the exchange value of Hong Kong dollar 港元汇值上升appreciation tax 增值税appropriation 拨款；拨用；拨付appropriation account 拨款帐目Appropriation Bill 拨款法案appropriation-in-aid system 补助拨款办法approved assets 核准资产approved basket stock 认可一篮子证券approved budget 核准预算approved charitable donation 认可慈善捐款approved charitable institution 认可慈善机构approved currency 核准货币；认可货币approved estimates 核准预算approved estimates ofexpenditure 核准开支预算approved overseas insurer核准海外保险人approved overseas trustcompany 核准海外信托公司approved pooled investmentfund 核准汇集投资基金approved provident fundscheme 认可公积金计划approved provision 核准拨款approved redeemable share核准可赎回股份approved regional stock 认可地区性证券approved retirement scheme认可退休金计划approved subordinated loan核准附属贷款arbitrage 套戥；套汇；套利arbitrageur 套戥者；套汇者arbitrary amount 临时款项arrangement 措施；安排；协定arrears 欠款arrears of pay 欠付薪酬arrears of revenue 逾期未收税款；逾期未收的帐项articles of association 组织章程；组织细则；组织章程细则Asahi Finance (Hong Kong)Limited 旭日财务（香港）有限公司ascertainment of profit 确定利润"Asia Clear" “亚洲结算系统”Asia Commercial Bank Ltd.亚洲商业银行有限公司Asian Development Bank[ADB] 亚洲开发银行〔亚银〕Asian Development Fund[ADF] 亚洲发展基金Asian dollar bond 亚洲美元债券Asian dollar market 亚洲美元市场Asian dollar rate 亚洲美元利率Asian Securities AnalystsCouncil [ASAC] 亚洲证券分析员公会Asia-Pacific EconomicCo-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕asked price 沽盘；喊价；索价；卖方报价assessable income 应评税入息assessable loss 应评税亏损assessable profit 应评税利润assessable value 应评税值assessed profit 估定利润assessed value 经评估价值assessment 评税；评定；估价；评税单assessment number 评税编号；估价编号assessment of additional tax补加税评税assessment of performance业绩评估；实绩评价Assessor 评税主任asset price bubbles 资产价格泡沫asset-backed securities 具资产保证的证券assets accretion 资产增值assets and liabilities 资产与负债assets betterment statement 资产递增表；资产改进表assets lending 实物放款；有抵押贷款assets of the company passing on the death 死者去世时转移的公司资产assets pledged as security for liabilities 用作负债抵押的资产assets portfolio 资产投资组合assets price 资产价格assets quality 资产质素assets realization 资产变现assets refinancing arrangement 资产再集资安排assets securitization 资产证券化assets situated outside Hong Kong 在香港以外地方的资产assets stripping 削减资产；拆卖资产assets value 资产值assignee 承让人assignment 转让；转让书；转让契assignment of interest 权益转让assignment of letters patent and trade mark 专利证书及商标转让assignment of property 物业转让；物业转让书assignment right 转让权assignor 转让人associate 有联系的人；有关连人士；相联者；合伙人；联系人Associate Clearing Housing Amsterdam B.V. 阿姆斯特丹联合结算所有限公司associate member 附属会员associated body corporate相联法人团体associated company 相联公司；联属公司associated corporation 相联法团Association of CharteredCertified Accountants[ACCA] [United Kingdom]公认会计师公会〔英国〕Association of FuturesExchange Brokers 香港期货经纪协会Association of South-EastAsian Nations [ASEAN] 东南亚国家联盟〔东盟〕association of underwriters承保人组织assumption of control 接管assurance 担保；保险；转易；转易书assurance of interest 权益的转易at 19XX price 按一九ＸＸ年价格计算at a discount 按赔价计算；按贴水价格计算；打折扣at a premium 按溢价计算；按升水价格计算at call 通知付款；按通知at constant market price 按固定市价计算at constant price 按固定价格计算at cost 按成本计算at current market price 按当时市价计算；按现时市价计算at current price 按当时价格计算；按现时价格计算at factor cost 按要素成本计算；按生产要素成本计算at money-of-the-day price按付款当日价格计算at or better 按指定或较佳价位〔买卖指令〕at par 按面值计算；平价at sight 见票即付at the close 按收市盘at the opening 按开市盘attestation 见证；见证条款at-the-money option 平价期权attorney 受权人；受托代表人attornment 新拥有人承认书attributable profit 可归属利润attributable share value 可归属股份价值Auckland Stock Exchange奥克兰证券交易所auction 拍卖auctioneer 拍卖商audit 审计；核数Audit Commission 审计署Audit Committee [StockExchange of Hong KongLimited, Securities andFutures Commission] 稽核委员会〔香港联合交易所有限公司〕；核数委员会〔证券及期货事务监察委员会〕audit review 帐目审查Audit Sub-committee[Exchange Fund AdvisoryCommittee] 审核小组〔外汇基金谘询委员会〕audited account 审计帐目；经审计的帐目audited annual account 经审计的周年帐目audited balance sheet 经审计的资产负债表auditor 核数师；核数主任；审计师auditor's certificate 核数师证明书；审计师证明书auditor's report 核数师报告；审计师报告Aussie bond 澳元债券austerity budget 紧缩预算Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司Australia All Ordinaries Index 澳洲所有普通股票指数Australian Dollar [AUD] 澳元Australian Options Market 澳大利亚期权市场Australian Securities Commission 澳洲证券事务监察委员会Australian Society of Certified Practising Accountants 澳洲执业会计师公会Australian Stock Exchange 澳大利亚证券交易所Austrian Schilling [ATS] 奥地利先令authentication 认证；鉴证authority to purchase 委托购买证；委购书authorization 认可；核准；授权；授权书authorization by direction 指示授权authorization by instruction 指令授权authorization by warrant 令状授权authorization of unit trust 单位信托的认可authorized agent 指定代理人authorized capital 法定资本authorized clerk 出市员authorized dealer 认可交易商authorized financialinstitution 认可财务机构authorized fund 认可基金authorized fund house 获授权的基金公司；认可基金公司authorized institution 认可机构authorized institutionincorporated in Hong Kong在香港成立为法团的认可机构authorized institutionincorporated outside HongKong 在香港以外成立为法团的认可机构authorized insurer 获授权保险人；获认可承保人authorized investment 特准投资项目authorized person 获授权人authorized representative 获授权代表authorized share capital 法定股本automated quotation system自动报价系统Automated Trading System[ATS] [Hong Kong FuturesExchange Limited] 自动交易系统〔香港期货交易所有限公司〕automatic adjustmentmechanism 自动调整机制automatic adjustment system自动调整系统Automatic Clearing House自动票据交换所automatic exchange ratesaccumulation system 自动化汇率累集系统Automatic Order Matchingand Execution System [AMS]自动对盘及成交系统〔自动对盘系统〕automatic teller machine[ATM] 自动柜员机autopay 自动转帐available assets 可用资产available fiscal reserve 现存财政储备available profit 可用利润Avco Financial Services(Asia) Limited 富高财务（亚洲）有限公司average 平均；平均数；海损average basic salary 平均基本薪金average consumerexpenditure 平均消费开支；一般消费开支average cost 平均成本average cost of landproduction 增辟土地平均成本average daily turnover 平均每日成交额average daily wage rate 平均每日工资率average expenditure pattern平均开支模式average growth rate 平均增长率average net fixed assets 固定资产平均净值average of relatives 相对价格平均数average price 平均价格average propensity toconsume 平均消费倾向；一般消费倾向average propensity to save平均储蓄倾向；一般储蓄倾向average rate 平均率average revenue 平均收入；平均收益average stock 平均库存；平均存货average yearly rent 平均年租avoidance of double taxation 避免双重课税avoidance of tax 避税B:B share Ｂ股；乙类股份BA Asia Limited 美银亚洲有限公司BA Finance (Hong Kong) Limited 美银财务（香港）有限公司back duty 补缴税款back tax 补缴税款backdoor l isting “借壳”上市；“买壳”上市back-to-back credit 对开信贷back-to-back loan 对销贷款backwardation 交割延期费〔证券〕；倒价〔期货〕；现货溢价bad debt 坏帐bad debt provision 坏帐准备bad year 歉年bailee 受寄人Bailiff 执达主任Bailiff Office 执达主任办事处bailment 委托保管balance 差额；余额；结余balance brought down 余额承上balance brought forward 〔上年度〕结转；余额承前balance carried down 余额转下balance carried forward 〔本年度〕结转；余额移后balance of internationalindebtedness 国际借贷差额；国际借贷平衡表balance of internationalpayments 国际收支差额；国际收支平衡表balance of payments 国际收支差额；国际收支平衡表Balance of Payments Manual[International MonetaryFund] 《国际收支手册》〔国际货币基金组织〕balance of proceeds 收入余数balance of trade 贸易差额balance sheet 资产负债表balance sheet date 结算日balance with other banks 存放银行同业的结余balanced budget 平衡预算balancing allowance 结余免税额balancing charge 结余课税Bali International FinanceLimited 百达利财务有限公司Banca Commerciale ItalianaS.p.A. 意大利商业银行Banca Nazionale del LavoroS.p.A. 意大利国家劳工银行S.p.A.Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.Bangkok Bank PublicCompany Limited 盘谷银行bank acceptance 银行承兑汇票bank account 银行帐户bank account holder 银行帐户持有人bank balance 银行结余bank book 银行存摺bank cashier order 银行本票bank code 银行暗码bank draft 银行汇票Bank Examiner 银行审查主任Bank for InternationalSettlements 国际结算银行bank guarantee 银行担保bank lending 银行贷款bank liquidity 银行流动资金bank loan 银行贷款Bank Melli Iran 伊朗国家银行bank note 银行纸币；钞票bank note handling fee 处理纸币的手续费bank note lawfully issued 合法发行的银行纸币bank note payable to beareron demand 凭票要求付款予持票人的纸币bank note transaction 货币交易bank notes rate 现钞汇率Bank of America (Asia)Limited 美国（亚洲）银行有限公司Bank of America NT & SA美国银行Bank of Ayudhya PublicCompany Limited 大城银行Bank of China 中国银行Bank of China Group 中银集团Bank of Communications 交通银行Bank of East Asia, Limited东亚银行有限公司Bank of England 英伦银行Bank of Fukuoka Ltd. 冈银行Bank of India 印度银行Bank of Montreal 加拿大满地可银行Bank of Nova Scotia 加拿大丰业银行Bank of Scotland 苏格兰银行Bank of Taiwan 台湾银行Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行bank rate 银行利率；银行贴现率；银行牌价bank service charges 银行手续费；银行服务费bank statement 银行结单Bank, The [magazine] 《银行家杂志》bank trading day 银行营业日banker 银行家；银行业者；银行banker's acceptance 银行承兑汇票banker's authority 银行权能banker's book 银行簿册bankers' clearing house 银行票据交换所；银行票据结算所banker's draft 银行本票；银行汇票banker's order 银行付款委托书；银行本票banker's record 银行记录Bankers Trust Company 美国信孚银行banker's undertaking 银行承诺Banking Advisory Committee 银行业务谘询委员会Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕banking business 银行业务Banking (Code of Conduct) Guidelines 1986, The 《一九八六年银行业（行为守则）指引》Banking DevelopmentDivision [Hong KongMonetary Authority] 银行业拓展处〔香港金融管理局〕banking facility 银行融资；银行服务banking licence 银行牌照Banking Policy Department[Hong Kong MonetaryAuthority] 银行政策部〔香港金融管理局〕Banking Policy Division[Hong Kong MonetaryAuthority] 银行政策处〔香港金融管理局〕Banking SupervisionDepartment [Hong KongMonetary Authority] 银行监理部〔香港金融管理局〕Banking SupervisionDivision [Hong KongMonetary Authority] 银行监理处〔香港金融管理局〕Banking Supervision ReviewCommittee 银行监管检讨委员会banking supervisoryauthority 银行监管当局banking system 银行体系bank-related broker 与银行有关的经纪bankrupt 破产；破产人bankruptcy court 破产法庭Bankruptcy Estates Account破产人产业帐户bankruptcy notice 破产通知书bankruptcy order 破产令bankruptcy petition 破产呈请书bankruptcy proceeding 破产法律程序bank's buying rate 银行买价bank's selling rate 银行卖价Banque Nationale de Paris法国国家巴黎银行Banque Worms 法安银行Barclays Bank plc 柏克莱国际银行bargain hunting 趁低吸纳；在低价位购入Barings crisis 霸菱危机base 基数；基值；基准；基础base cost 基准费用base date 基准日期；基日base index 基本指数base of valuation 估值基准base period 基期；评税基期base rate 基本利率；基本汇率base year 基准年；基年baseline 基线baseline expenditure 基线开支baseline-plus forecast 基线开支及额外开支预测base-weighted Laspeyresindex 基本加权的拉斯佩尔指数base-year average price 基年平均价格basic allowance 基本免税额basic personal allowance 基本个人免税额basic salary 基本薪金；底薪basic value 基本值basic wage 基本工资；底薪basis 标准；基准；差价〔有价证券〕basis of assessment 评税标准；评税根据basis of consolidation 帐项综合算法basis of valuation of property 财产估价准则Basle Agreement 《巴塞尔协议》Basle Capital Accord 《巴塞尔资本协定》Basle capital adequacy requirement 巴塞尔资产充足要求Basle Committee 巴塞尔委员会Basle Committee on Banking Supervision 巴塞尔银行监管委员会Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式Basle Concordat 《巴塞尔协定》Basle Payments Committee 巴塞尔支付委员会Basle standardized approach 巴塞尔标准计算方法Bauhinia design coin 洋紫荆硬币Bayerische Landesbank Girozentrale 巴伐利亚州银行BCA Finance Limited 中亚财务有限公司BCOM Finance (Hong Kong) Limited 交通财务有限公司BDNI Finance Limited 印尼商业财务有限公司bear 看淡股市者；“淡友”；抛空投机者bear bond 熊债券bear market 熊市；跌市；淡市；空头市场bear position 空仓bearer 持票人bearer bill 不记名汇票bearer bond 不记名债券bearer certificate 不记名票据bearer cheque 不记名支票；来人支票bearer instrument 不记名文书bearer securities 不记名证券behaviour 走势；表现；行为Belgian Franc [BEF] 比利时法郎below-the-line account 线下帐目benchmark 基准benchmark database 基准数据库benchmark entry point 基准起薪点benchmark estimate 基准估计数字benchmark revision 基准数字修订benchmark survey 基准统计benchmark yield curve 基准收益率曲线beneficial holding 实益股份；实益持股量beneficial interest 实益权益beneficial interest in property财产的实益权益beneficial interest inshareholding 所持实益股份beneficial owner 实益拥有人beneficial ownership 实益拥有权beneficial shareholding 实益股份beneficially interested 享有实质权益beneficially owned 实益拥有beneficially owned share 实益股份beneficiary 受益人；受惠人；受款人；受惠国beneficiary under a trust 信托受益人benefit 利益；福利；津贴；保险赔偿费benefit of contract 合约利益Bergen Bank 卑尔根银行best lending rate 最优惠贷款利率Best Practice Guide 《最佳执行指引》Best Practice Guide onFinancial Disclosure byAuthorized Institutions 《认可机构披露财务资料的最佳执行指引》bet 投注beta coefficient 贝他系数；“啤打”系数；投资风险与股市风险系数bets and sweeps tax 博彩及彩票税betterment 不动产增值；修缮经费betterment income 资产增值收入betterment profit 以资产增值方法计算的利润额betting duty 博彩税bid 叫价；出价；投标；提出拨款申请；买盘bid price 买价；投标价格；收购价bid rate 买价；投标价；拆入息率bidder 竞投人BII Finance CompanyLimited 印尼国际财务有限公司bilateral agreement 双边协议；双边协定bilateral meeting 双边会议bilateral netting agreement 双边净额结算协议bilateral repurchase agreement 双边回购协议bill 票据；帐单；汇票；条例草案bill acceptance 票据承兑bill broker 票据经纪bill discounting company 票据贴现公司bill for clearing 交换票据；结算票据bill in a set 汇票联票bill of exchange 汇票bill of lading [B/L] 提单bill of sale [B/S] 卖据；动产抵押据bill payable after sight 见票后付款汇票bill payable on demand 凭票要求付款的汇票bill purchased 出口押汇；买入票据bill receivable 应收票据Bills of Exchange Law 《票据法》blank endorsement 空白背书；不记名背书blanket insurance 总括保险；综合保险；统保blanket policy 总括保险单；统保单block 交易单位〔证券〕；大宗股票；集团block allocation 整体拨款；整笔拨款block capital grant 整笔非经常补助金block discount policy 折扣统保单block grant 整笔补助金block grant system 整笔补助金制度block offer [securities] 整批发售〔证券〕block vote 整体拨款blue chip 蓝筹股；优质股票board lot 交易单位；上牌单位；“一手”Board of Governors of theInternational Monetary Fund国际货币基金组织理事会Board of Governors of theWorld Bank 世界银行理事会Board of Hong Kong FuturesExchange Limited 香港期货交易所有限公司董事局Board of Inland Revenue 税务委员会Board of Review [inlandrevenue] 税务上诉委员会Board of Trade ClearingCorporation [Chicago] 交易所结算公司〔芝加哥〕Board of Treasury 库务管理委员会board trading 上板式买卖BOCI Capital Limited 中银国际融资有限公司body corporate 法团；法人团体Bogor Declaration 《茂物宣言》bogus transaction 虚假交易bona fide mortgage 真正抵押bona fide transaction 真正交易bona vacantia 无主财物bond 债券；担保契据；担保书；债权证明书bond denominated in HongKong dollars 以港元为本位的债券；港元债券bond fund 债券基金bond rating 债券评级bonded warehouse 保税仓bonus 花红；红利；奖金bonus issue 红股发行bonus share 红股book 簿册；帐簿book and paper 簿册及文据book close date 截止过户日期book debt 帐面债项book entry 帐面记录book loss 帐面亏损；帐面损失book of account 帐簿book profit 帐面利润book reserve 帐面储备book value 帐面价值book-keeping transaction 帐面交易boom year 经济高度增长年；景气年份booming market 旺市；好市；景气市场boost 上扬borrow 借入borrowed fund 借入资金borrowed stock 被借用证券borrower 借用人；借款人；借方borrowing 借款；借贷；举债borrowing and lending ofstocks 借用及借出证券borrowing power 借贷权；借款能力borrowing upon stock 以公债形式借取款项bottom out 见底回升；停泻回升bottom price 最低价；底价bought and sold note 买卖单据bought note 买货单braking effect 抑制效果branch 部；分行；支行branch registration certificate。
Mba,mpa,mpacc联考英语词汇A-G
Mba,mpa,mpacc联考英语词汇A-G【mba加油站】MBA英语词汇：A部分*a/an art.1.一个2.(同类事物中的)任何一个3.每一个abandon vt.1.抛弃,放弃2.丢弃;遗弃ability n.能力,能耐*able a.有能力的,有才干的aboard ad./prep.在船(飞机、车)上，上船(飞机、车)abolish vt.废除(法律、习惯等);取消*about prep.1.关于，对于 2.在…周围，围绕ad.1.大约 2.周围，附近，到处*above prep.在…之上ad.在上面，以上 a.上面的，上述的abroad ad.到国外;在国外absent a.1.缺席，不在 2.不存在absent a.绝对的，完全的absorb vt.1.吸收 2.吸引注意力abstract a.抽象的n.摘要，梗概vt.1.提取 2.摘录…的要点absurd a.荒谬的abundant a.大量的，丰盛的abuse vt./n.1.滥用，妄用 2.虐待，凌辱academic a.1.(高等)专科院校的;研究院的;学会的 2.学术的accent n.1.重音 2.口音*accept vt.1.接受 2.认可access n.1.通道，入口 2.接近(或进入)的机会，享用机会accessible a.1.易接近的，能进去的 2.易受影响的(to) 3.可理解的(to)accident n.1.事件，意外的事 2.事故accompany vt.1.陪伴，陪同 2.伴随，和…一起发生 3.为…伴奏accomplish vt.完成(任务等)accomplishment n.1.完成 2.成就 3.[复]造诣，技能accordance n.1.一致，和谐 2.符合according ad.(与to构成介词)按照，根据accordingly ad.相应地account n.1.叙述，说明 2.帐，帐户vi.说明(原因等)(for)accumulate vt.积累，积聚accuracy n.准确(性)，精确(性)accurate a.准确的，精确的*ache vi./n.疼痛achieve vt.1.完成，实现 2.达到，得到achievement n.1.完成，达到 2.成就，成绩acid n.酸，酸性物质 a.酸的acknowledge vt.1.承认 2.表示感谢acquaintance n.1.认识，了解 2.相识的人，熟人acquire vt.获得，得到*across prep.1.横过，穿过 2.在…对面ad.1.横过，穿过 2.…宽*act vi.1.行动，做 2.起作用;作用于(on) 3.表演n.1.行为，动作 2.法令，条例3.(一)幕action n.1.行动 2.作用(on)activate vt.使活动，使起作用*active a.1.活跃的，积极的 2.活动中的actor n.男演员activity n.1.活动，活跃 2.行动*actual a.实际的，事实上的AD (或 A.D.)(=Anno Domini)[拉](意为“我主之年”)公元后ad. (见advertisement)adapt vt.1.使适应，使适合(to) 2.改编，改写vi.适应(to)*add vt.1.加，添加 2.进一步说(或写) vt.增添(to)addition n.1.加，加法 2.附加物additional a.附加的，追加的;另外的*address n.1.地址，住址 2.演说，讲话vt.1.写上姓名地址 2.向…讲话adequate a.1.充足的，充分的 2.胜任的adjective n.形容词adjust vt.1.调整，调节 2.校准adjustment n.1.调整，调节 2.校准administration n.1.管理，经营 2.行政;行政机关*admire vt.钦佩，羡慕admission n.1.承认，供认 2.准许进入，准许加入admit vt.1.承认，供认 2.准许…进入，准许…加入adopt vt.1.采取，采用 2.正式通过 3.收养adult n.成年人 a.成年的，成熟的*advance vi.1.前进，向前移动 2.取得进展n.1.前进，进展 2.预付，预支advanced a.先进的，高级的advantage n.1.优点，优势 2.好处adventure n.1.冒险 2.奇遇adverb n.副词advertis(z)ement n.广告*advice n.劝告;意见*advise vt.1.劝告，建议 2.通知，告知aeroplane n.[英]飞机*affair n.事情，事件affect vt.影响;打动afford vt.1.提供，给予 2.买得起，担负得起*afraid a.害怕*Africa n.非洲*African a.1.非洲的 2.非洲人的n.非洲人*after prep.在…以后;在…后面ad.后来，以后*afternoon n.下午，午后afterward(s) ad.以后，后来*again ad.再一次*against prep.1.反对 2.和…比较 3.倚靠，紧靠着*age n.年龄;时代vi.老化，变老agent n.1.代理人，代理商 2.起作用的人或物aggression n.侵犯，侵略aggressive a.1.侵略的;好斗的2.敢作敢为的，有进取心的*ago ad.以前*agree vi.1.表示同意 2.持相同意见vt.同意agreement n.1.协定，协议，契约 2.同意，一致意见*agriculture n.农业*ahead ad.在前;向前aid n.1.帮助，援助 2.助手，辅助手段vt.帮助，援助*aim vt.把…瞄准，把…对准vi.1.瞄准，对准2.旨在n.1.瞄准，对准 2.目标，目的*air n.空气;天空vt.1.通风 2.发表意见，发表观点aircraft [单、复数同形]n.飞机airline n.1.(飞机)航线 2.航空公司airplane n.[美]飞机*airport n.航空港，机场alarm n.1.警报 2.惊恐vt.1.向…报警，使警觉 2.使…惊恐，打扰alert a.1.警觉的，警惕的(to) 2.活泼的，敏捷的alike a.相似的，同样的*alive a.1.活着的 2.存在的 3.有活力的*all a.1.一切的，所有的 2.全部的prep.全部，一切ad.完全allege vt.1.断言，宣称 2.作为(事实，理由，借口，辩解)提出allocate vt.1.分配;分派 2.把…拨给;把…划归(to)*allow vt.1.允许，准许 2.允给，让…得到*almost ad.几乎，差不多*alone a.单独的，孤独的ad.1.单独地，独自地 2.仅仅*along prep.沿着ad.向前*aloud ad.出声地，大声地alphabet n.字母表*already ad.已经，早已*also ad.也，同样地alter v.改变，改动alternative n.1.供选择的东西 2.取舍，抉择 a.两者择一的，供选择的*although conj.虽然，尽管*altogether ad.1.完全，全部 2.总共*always ad.1.总是，无例外地 2.永远，始终ambition n.野心，雄心*America n.1.美洲 2.美国*American a.1.美洲的，美国的 2.美国人的n.1.美洲人，美国人 2.美国英语*among(st) prep.在…之中，在…之间amount n.数量，数额;总数vi.合计，共计(to)amuse vt.1.逗乐，逗笑 2.提供娱乐analys(z)e vt.分析analysis n.1.分析 2.分解ancestor n.祖先，祖宗ancient a.古代的，古老的*and conj.1.和，及，与 2.并且 3.那么，则*anger n.愤怒vt.激怒，使发怒angle n.1.角，角度 2.角度，观点*angry a.愤怒的，生气的*animal n.动物，牲畜 a.动物的*announce vt.宣告，宣布announcement n.通告，布告，告示annoy vt.1.使烦恼，使恼怒 2.打扰*annual adj.每年的n.年刊，年鉴*another a.1.另一个，再一个 2.别的，不同的pron.另一个*answer vt.回答，答复n.1.回答，答复 2.答案ant n.蚂蚁anticipate vt.预期，期望anxiety n.1.焦虑，挂念 2.渴望，热望*anxious a.1.焦虑的 2.渴望的，热切的*any a.1.[否定、疑问、条件句中]什么，一些 2.任何的，任一的pron.无论哪个，无论哪些*anybody prep.1.[否定、条件、疑问句中]任何人 2.[肯定句中]随便哪个人anyhow ad.不管怎样，无论如何*anyone pron.任何人*anything pron.1.[否定、疑问、条件句中]任何东西，任何事物 2.[肯定句中]随便什么事情，随便什么东西anyway ad.1.不论怎么说，无论如何 2.不论以何种方式*anywhere ad.1.[否定、疑问、条件句中]在什么地方2. [肯定句中]无论哪里n.任何地方apart ad.分离，分开apartment n.房间，一套公寓房间ape n.无尾猿;类人猿vt.模仿，学…的样apparatus n.器械，器具，设备apparent a.1.表面的，貌似真实的 2.显然的*appear vi.1.出现，显露 2.来到 3.似乎，看来像appearance n.1.出现;露面 2.外观;外表*apple n.苹果application n.1.申请，申请表 2.应用，实施apply vi.1.申请，请求(for) 2.适用(to) vt.应用，运用(…to)appoint vt.1.任命，委任(as) 2.约定，指定(时间，地点)appointment n.1.任命 2.约会appreciate vt.1.欣赏，鉴赏 2.正确评价，鉴别 3.感激，感谢approach vt.1.靠近，接近 2.探讨，处理(问题)n.1.接近 2.途径;方法appropriate a.适合的，恰当的，相宜的vt.1.拨款 2.占用approval n.1.批准，通过 2.赞成，同意approve vt.1.批准，核准 2.赞成，同意approximate a.近似的，大约的vt.1.近似，接近2.使接近vi.接近(to)*April n.四月apt a.1.恰当的 2.宜于做…的arc n.弧;弧形(物)*area n.1.空地 2.面积 3.地区，区域 4.范围，领域argue vi.争论，辩论vt.1.说服 2.用辩论证明argument n.1.争论，辩论 2.论据;理由arise(arose, arisen) vi.1.出现，发生 2.由…引起(from)*arm n.1.手臂 2.[复]武器vt.装备，配备*army n.1.军队 2.大群*around ad.1.周围，附近 2.到处 3.大约prep.1.在…四周，在…附近 2.大约arouse vt.1.引起，激起 2.唤起，唤醒arrange vt.1.安排，筹划 2.整理，排列arrangement n. 1.安排 2.整理，布置arrest vt./n.逮捕*arrival n.到达，来到*arrive vi.1.到达，来到 2.达到(to)arrow n.箭，箭头符号*art n.1.艺术，美术 2.技艺 3.[复]人文科学*article n.1.文章，论文 2.条款，条文 3.物件 4.冠词artificial a.1.人工的，人造的 2.假的，娇揉造作的artist n.艺术家，美术家*as conj. 1.当…时 2.如同…那样 3 .因为 4.虽然 5.以至于prep.作为，当作ad. 同样地，一样地ash n. 灰烬*ashamed a.惭愧的，害羞的*Asia n.亚洲*Asian a.1.亚洲的 2.亚洲人的n.亚洲人aside ad.在旁边，到(或向)一边*ask vt.1.询问，问 2.请求，要求 3.邀请*asleep a.睡着的aspect n.1.方面 2.外表，面貌assault n.1.攻击，袭击 2.冲击，突击，强击assemble vt.1.集合 2.装配vi.集合assembly n.1.集合 2.集会;[总称]与会者 3.装配;组装assess vt.估价，评价asset n.资产，所有物assign vt.1.分配，把…分配给(to) 2.委派，指派3.指定(时间，地点等)assignment n.1.分配，委派 2.任务;(课外)作业assist vt.帮助assistant n.1.助手 2.助教 a.助理的associate vt.把…联系在一起，使结合在一起;交往n.同事，合伙人 a.副的(教授，主编等)association n.1.联合，结合，交往 2.协会，社团assume vt.1.假定，设想 2.承担 3.装出，假装assumption n.1.假定，设想 2.承担;采取assure vt.1.使确信，使放心(... of) 2.向…保证(... of)astonish vt.使惊讶*at prep.1.在…里，在…上 2.在…时刻 3.在…方面 4.达到Atlantic a.大西洋的n.大西洋atmosphere n.1.大气，大气圈，大气层 2.(心理上的)周围情况，环境，气氛atmospheric a.1.大气的，空气的 2.大气层的;大气所引起的atom n.1.原子 2.微量atomic a.原子的，原子能的attach vt.(... to)1.固定住，系 2.附加，隶属 3. 把(重点等)放*attack vt.攻击，进攻n.1.攻击，进攻 2.(疾病)发作attain vt.达到;完成attainment n.1.达到，到达 2.[常复]成就，造诣attempt vt./n.尝试，试图(后接名词宾语或动词不定式)*attend vt.1.出席，参加 2.照料vi.致力于(to)*attention n.注意，注意力attitude n.1.姿势，姿态 2.态度，看法(to, towards)attract vt.吸引，引起…的注意attractive a.有吸引力的，引起注意的attribute n.1.属性;特征 2.[语]定语vt.把…归因于(... to)audience n.听众，观众，读者*August n.八月*aunt n.伯母，婶母，姑母，姨母，舅母*Australia n.澳大利亚，澳洲*Australian a.1.澳大利亚的 2.澳大利亚的 3.澳洲的n.澳大利亚人author n.作者authority n.1.[复]官方，当局，当权者 2.权力，权威auto (见automobile)automatic a.1.自动的 2.无意识的;机械的automobile n.[美]汽车*autumn n.秋天available a.可利用的，可获得的average n.平均数，平均 a.1.平均的 2.平常的，普通的v.平均avoid vt.避免，避开awake a.醒着的vt.唤醒，使觉醒vi.醒，醒悟awaken vi.醒，觉醒vt.1.唤醒，使觉醒 2.唤起，激起award vt.授予，判给n.1.判定 2.奖;奖品aware a.意识到，知道的(of)awareness n.1.意识，觉悟 2.懂事，明智*away ad.离开，远离awful a.1.可怕的 2.极坏的，讨厌的 3.极度的awkward a.1.笨拙的 2.尴尬的MBA英语词汇：B部分*baby n.婴儿*back n.背，背面，后面ad.1.在后，向后 2.回原处，恢复原状 3.以前vt.1.支持2.使后退vi.后退，倒退 a.后面的，背面的*background n.背景*bad a.1.坏的，不好的 2.严重的，厉害的*badly ad.1.坏，差 2.严重地，非常*bag n.1.袋 2.提包baggage n.行李*bake vt.烘，烤balance vt.1.使平衡 2.权衡n.1.天平，秤 2.平衡，均衡 3.结存，余额*ball n.1.球，球状物 2.舞会ban vt.禁止，取缔n.禁止;禁令*banana n.香蕉band n.1.一帮，一群 2.带;带形物 3.管乐队4.段，波段*bank n.1.银行 2.岸，堤bar n.酒吧bar n.条，杆;栅vt.阻拦，阻止barber n.理发师bare a.1.赤裸的，光秃的 2.无遮蔽的，无掩护的 3.仅有的，勉强的bargain n.1.交易2.特价商品v.讨价还价barrier n.障碍;障碍物*base n.1.基础，底座 2.基地vt.把…建在…基础上，以…为基础(on)basic a.基本的，基础的*basin n.1.盆，洗脸盆 2.盆地，盆状物basis([复]bases) n.1.基础;根据 2.主要成份 3.军事基地*basket n.篮，框*basketball n.篮球*bath n.1.洗澡 2.浴缸v.(给…)洗澡*bathe vt.给…洗澡vi.1.洗澡 2.游泳*bathroom n.浴室*battle n.战斗，战役vi.作战，斗争bay n.海湾，口岸，湾BC(或B.C.) (=Before Christ)公元前(基督诞生以前)be aux.1.[与动词的现在分词连用，构成各种进行时态] 2.[与及物动词的过去分词连用，构成被动语态] 3.[后接动词不定式，表示职责、义务、可能性等] vi.1.是2.存在*beach n.海滩，沙滩*bear n.熊bear(bore, borne/born) vt.1.忍受，容忍 2. 负担，承担 3.结(果实)，生(孩子) beard n.胡须beast n.野兽，牲畜*beat(beat, beaten) vt.1.打，打击 2.战胜，打败n.1.(心脏)跳动 2.节奏，节拍*beautiful a.美丽的*beauty n.1.美 2.美人，美的东西beaver n.海狸*because conj.因为*become(became, become) vi.变成，成为*bed n.1.床 2.河床*bee n.蜜蜂beef n.牛肉beer n.啤酒*before prep.1.在…以前 2.在…前面conj.在…以前ad.以前*beg vt.1.请求 2.乞求，乞讨*begin(began, begun) v.开始*beginning n.开始，开端behalf n.利益behave vi.举动，举止;表现behavior n.1.行为，举止 2.(机器等)运转情况，表现情况*behind ad.在后面，在背后，向后prep.在…后面，在…背后being n.1.存在 2.人，生物belief n.1.相信 2.信念，信仰believe vt.1.相信 2.认为*bell n.钟，铃*belong vi.1.属于(to) 2.应归人(范畴、类别等)(in)*below ad.在下面，到下面prep.在…下面，在…以下belt n.腰带，带子*bench n.长凳，长椅*bend(bent) v. 弯曲n.弯曲(处)beneath prep.在…下面(或底下)，低于beneficial a.有益的，有利的benefit n.益处，好处vt.有益于vi.得益*beside prep.在…旁边，在…附近*besides prep.除…之外ad.而且，此外*best a.最好的ad.最好bet(bet/betted) vt.以…打赌，与…打赌vi.打赌*better a.更好的ad.更好vt.改善*between prep.在…(两者)中间*beyond ad. 在更远处prep.在…以远，远于bias n.偏见vi.有偏见[常用被动语态](against，towards)*bicycle n.自行车*big a.1.大的，重大的 2.重要的，重大的*bike (见bicycle)*bill n.1.账单 2.清单，单子 3.钞票billion num.[英]万亿，[美]十亿bind(bound) vt.捆绑，捆扎biology n.生物学*bird n.鸟，禽*birth n.1.出生 2.出身 3.起源*birthday n.生日*bit n.一点，一些bite(bit, bitten/bit) v./n.咬;叮，螫*bitter a.1.痛苦的 2.有苦味的 3.寒冷刺骨的*black a.1.黑色的 2.黑暗的n.1.黑色 2.黑人*blackboard n.黑板*blame vt.1.责备 2.把…归咎于(…on, onto) n.1.责备 2.(过错的)责任blank a.1.空白的 2.茫然的n.空白*blanket n.毯子blast n.1.爆炸 2.一阵，一股(气流) vt.爆炸，炸掉blend vt.混合n.混合物bless(blessed/blest) vt.1.赐福 2.祝福*blind a.1.瞎的 2.盲目的vt.使失明*block n.1.块，大块 2.街区 3.障碍物vt.堵塞，阻塞*blood n.1.血，血液 2.血统*blow(blew, blown) vt.1.吹，吹动 2.吹响 3.爆炸n.吹，吹风*blow n.1.打，击 2.打击，灾祸*blow vi.(花)开*blue a.1.蓝色的 2.忧郁的n.蓝色*board n.1.板 2.委员会，董事会 3.伙食vt.上(船、车、飞机) boast vi.吹嘘，自夸(of, about) vt.吹嘘，自…豪n.吹嘘*boat n.船，小船*body n.1.身体，主体 2.尸体 3.物体 4.一群，一批*boil vi.沸腾vt.煮沸bold a.1.大胆的，勇敢的 2.冒失的 3.黑体字的bomb n.炸弹vt.轰炸*bone n.骨头，骨骼*book n.书，书籍vt.预订(票、房间)boot n.靴border n.1.边，边缘 2.边界，边境vt.1.(与…)接壤，毗邻 2.作为…的边界vi.1.(与…)接壤(on, upon, with) 2.接近，近于(on, upon)*bore vt.1.钻孔 2.使厌烦，使厌倦n.令人讨厌的人或物boring a.1.令人讨厌的，令人厌倦的 2.乏味的;无聊的born a.1.天生的 2.出生的*borrow vt.借，借用*boss n.老板，上司vt.指挥，发号施令*both pron.两者(都)，两个(都) a.两个…(都)bother vt.打扰，麻烦vi.担心，烦脑n.烦脑，焦急*bottle n.瓶vt.装瓶*bottom n.底，底部bound a.1.一定的，必然的 2.受约束的，有义务的 3.准备到…去的，开往(或驶往)…的(for)boundary n.分界线，边界bow n.弓，弓状物bow vi./n.鞠躬*bowl n.碗，钵box n.1.箱，盒 2.包厢box vi.拳击n.一拳，一掌*boy n.男孩*brain n.1.脑子，大脑 2.[复]脑袋，智力*branch n.1.树枝，分支 2.分科，分支vi.分支，分叉*brave a.勇敢的*bread n.面包*break(broke, broken) vt.1.打破 2.损坏 3.违反，破坏 4.终止，中断vi.破裂，断裂n.(课间或工间)休息时间*breakfast n.早餐vi.吃早餐breast n.乳房，胸脯*breath n.气息，呼吸*breathe vi.呼吸breed(bred) vt.繁殖;饲养n.品种，种类brick n.砖bride n.新娘*bridge n.桥，桥梁vt.架桥，连接brief a.简短的;简洁的vt.作简要的介绍，汇报*bright a.1.明亮的，晴朗的 2.聪明的，机灵的 3.欢快的brilliant a.1.光辉的，灿烂的 2.杰出的，卓越的*bring vt.1.带来，拿来 2.引起，招致*British a.1.不列颠的 2.英国人的n.英国人broad a.1.宽的，阔的 2.广泛的broadcast n./v.广播，播音*brother n.兄弟*brown a.棕色的，褐色的n.褐色，棕色*brush n.1.刷子 2.画笔vt.刷budget n.预算vt.1.把…编入预算 2.安排，预定bug n.臭虫，虫子*build(built) vt.建筑，建造，建立*building n.建筑物bullet n.子弹bundle n捆，束，把，包*burden n.1.担子，负担 2.责任，义务vt.使负重担;麻烦，劳累*burn(burned/burnt) vi.燃烧vt.1.点燃 2.烧伤，烫伤*burst(burst) vt.使爆裂vi.1.爆炸，爆裂 2.突然发作n.爆炸，爆裂*bury vt.埋葬，掩埋*bus n.公共汽车*bush n.灌木，灌木丛*business n.1.商业，生意 2.事务，公务*busy a.繁忙的*but conj.但是，然而prep.除…以外ad.仅仅，只*butter n.黄油button n.钮扣，按钮vt.扣上，扣紧*buy vt.购买*by ad.在近旁，经过prep.1.在…旁，靠近 2.不迟于，在…之间 3.被，由 4.通过，以，靠 5.根据，按照MBA英语词汇：C部分c.(=circa)[拉]大约cable n.1.缆，索 2.电缆 3.电报vt.给…拍电报cage n.笼*cake n.饼，糕，蛋糕calculate v.1.计算，核算 2.估计，推测 3.计划，打算(常用被动语态，后接介词for或动词不定式)calculator n.1.计算者 2. 计算器calendar n.日历*call vt.1.叫做，称为 2.叫，喊 3.打电话给n.1.呼叫，喊叫 2.访问 3.(一次)电话，通电话*calm a.1.平静的，无风的 2.镇静的，镇定的calorie (见calory)calory n.卡路里，卡(热量单位)camera n.照相机，摄影机*camp n.野营，营地，帐篷vi.设营，宿营campaign n.1.战役 2.运动vi.参加运动，参加竞选活动vt.使…参加运动，活动;对…进行活动campus n.(大学)校园*can(could) aux.1.能，会 2.可以 3.可能*can n.1.容器(桶、罐等) 2.罐头vt.把(食物)装罐canal n.运河，沟渠cancel vt.1.取消 2.删除;划掉n.删除;取消cancer n.癌candidate n.1.候选人;候补者 2.应试者*candle n.蜡烛*cap n.1.帽子，便帽 2.帽状物，盖capable a.1.有能力的，有才能的 2.能…的(of)capacity n.1.容量，容积 2.能力*capital n.1.资本 2.首都 3.大写字母*captain n.1.上尉，队长 2.船长capture v.1.捕获 2.夺得，占领 3.(用照相机等)存留n.1.捕获;夺得 2.捕获物*car n.汽车，轿车carbon n.碳*card n.卡，卡片，名片*care vt.1.关心，介意2.喜欢，愿意n.小心，注意 2.照顾，关怀career n.1.生涯，经历 2.职业，事业*careful a.小心的，仔细的*careless a.粗心的，疏忽的cargo([复]cargo(e)s) n.船货，货物*carry vt.1.携带，运载 2.传送，输送*cart n.大车，手推车case n.1.情况，事实 2.病例，案件 3.箱，盒cast vt.1.投，抛，掷 2.浇铸，铸造n.1.投，掷 2.模具 3.演员(阵容)*castle n.城堡casual a.1.偶然的，碰巧的 2.随便的，非正式的 3.临时的*cat n.猫*catch(caught) vt.1.捉住，抓住 2.赶上，追上 3.听清楚，领会 4.染上，感染category n.1.门类，种类 2.范畴 3.(整个系统或组合中的)部门*cattle n.[总称]牛*cause vt.使产生，引起n.1.原因，理由 2.事业，(奋斗的)目标caution vt./n.1.小心，谨慎 2.告诫，警告*cave n.山洞，洞穴cease v./n.停止，结束(后可接名词、动词不定式或动名词)*ceiling n.天花板celebrate v.庆祝cell n.1.细胞 2.小房间;单人牢房*cent n.1.分，分币 2.百centimetre/-ter n.厘米central a.1.中央的，中心的 2.主要的*centre/-ter n.中心，中央*century n.世纪，百年ceremony n.1.典礼，仪式 2.礼节，礼仪*certain a.1.确实的，无疑的 2.肯定的，必然的 3.某，某一*certainly ad.1. 必定，一定 2.当然，行certainty n.一定;必定certificate n.证(明)书*chain n.1.链，链条 2.一连串，连锁vt. 用链条栓住*chair n.1.椅子 2.(会议)主席*chairman n.主席，议长*chalk n.白垩，粉笔challenge n.挑战vt.向…挑战champion n.1.冠军 2.捍卫者*chance n.1.机会，机遇 2.可能性，偶然性*change n.1.改变，变化 2.找头，零钱vt.1.改变，更改 2.换，兑换channel n.1.海峡 2.水道，航道 3.渠道 4.频道vt.通过…获得，传送chapter n.章，回，篇character n.1.性格，品质 2.特性，特征 3.人物，角色 4.(书写或印刷)符号，(汉)字characteristic a.特有的，典型的;为…特有的(of) n.特性，特征charge n.1.价钱，费用 2.控告，指控 3.负责，主管 4.负荷vt.1.索价 2.指控3.装填，使充满chart n.图，图表vt.绘图，制图*cheap a.1.廉价的，便宜的 2.劣质的，低劣的cheat vt.欺骗，骗取vi.行骗，作弊n.1.欺骗，欺诈行为 2.骗子check n.1.检查，核对 2.支票，帐单vt.1.检查，核对 2.制止cheek n.面颊，脸蛋*cheer vt.1.(使)振作，(使)高兴 2.欢呼，喝彩n.振奋，欢呼，喝彩cheerful a.快乐的，高兴的chemical a.化学的n.化学制品，化学药品chemistry n.化学cheque n.(=[美]check)支票*chest n.1.胸，胸腔 2.柜子，橱chew vt.咀嚼*chicken n.鸡，鸡肉*chief a.主要的，首要的n.首领，领袖*child([复]children) n.小孩，儿童*China n.中国china n.瓷器*Chinese a.1.中国的 2.中国人的 3.中国话的，汉语的n.1.中国人 2.中国话，汉语*choice n.1.选择，抉择 2.供选择的东西*choose(chose, chosen) vt.1.选择，挑选 2.情愿，决定Christian n.基督徒 a.基督的;基督教的*Christmas n.圣诞节*church n.1.教堂 2.[C-]教会cigaret(te) n.香烟，纸烟*cinema n.电影院*circle n.1.圆，圆周 2.圈子，阶层vt.环绕，旋转circuit n.1.电路，线路 2.环行，巡回circular a.1.圆形的，环形的 2.循环的circulate vt.(使)循环，(使)流通circumstance n.[复]情况，环境;境遇citizen n.公民;市民，居民*city n.城市，都市civil a.1.国民的，民用的 2.国内的，民间的civili(z)ation n.文明，文化claim vt.1.声称，主张 2.对…提出要求，索取n.1.要求，主张 2.断言clap vt.拍，击clarify vt.澄清，阐明clash n.冲突vi.发生冲突*class n.1.班级 2.课 3.阶级，社会等级 4.种类，门类classical a.古典的，经典的classified a.1.分类的，被归为一类的 2.保密的，机密的classify vt.1.把…分类;把…分等级 2.把…列为(…as)*classmate n.同班同学*classroom n.教室，课堂*clean a.清洁的，干净的vt.把…弄干净，除去…的污垢*clear a.1.清晰的 2.晴朗的 3.畅通的，无阻的vt.1.扫扫，清除 2.使清楚，使明白clearance n.1.清除，清理 2.余地，间隙clerk n.1.办事员;公务员 2.[美]店员*clever a.聪明的，机灵的climate n.气候*climb vt.攀登，爬*clock n.钟*close vt.1.关，关闭 2.结束，终止 a.1.密切的，亲密的 2.近的，接近的 3.严密的*cloth n.1.布，织物，布料 2.(一块)抹布*clothes n.衣服，服装*clothing n.[总称]衣服，衣着*club n.1.俱乐部 2.棍棒，球棒*clue n.线索，提示clutch v.抓住，握紧coach n.1.四轮大马车 2.长途公共汽车 3.(铁路)旅客车厢 4.教练vt.训练，指导coal n.煤coast n.海岸，海滨(地区)*coat n.1. 上衣，外套 2.表皮 3.层，覆盖物vt.涂上，盖上cock n.1.公鸡;2.龙头，旋塞*coffee n.咖啡coin n.硬币，钱币vt.创造(新词)coincide vi.一致，相符(with)cold a.1.冷的，寒冷的 2.冷淡的n.1.寒冷 2.感冒collapse v./n.(使)倒坍，(使)崩溃，(使)瓦解collar n.1.衣领，领子 2.(狗等的)项圈colleague n.同事，同僚*collect vt.1.收集，聚集 2.取，接 3.收(帐，税等)collection n.1.收集，采集 2.收藏品collective a.总体的，集体的*college n.学院，大学collide vi.1. 碰撞 2.(利益，意见等的)冲突，抵触colo(u)rful a.1.颜色丰富的，多色的;艳丽的 2.丰富多彩的;吸引人的*colo(u)r n.1.颜色，彩色 2.颜料 3.肤色column n.1.柱，圆柱 2.栏，专栏(文章)*comb n.梳子vt.梳理combination n.1.结合，联合 2.化合，化合物combine vt.1.结合，联合 2.化合，化合物*come(came, come) vi.1.来，来到 2.出现*comfort n.1.舒适 2.安慰vt.1.使舒适 2.安慰*comfortable a.舒适的，舒服的command vt.命令，指挥n.1.命令，指挥 2.控制 3.掌握，运用能力comment n.1.评论 2.评注vi.评论(on)，注释commercial a.商业的，商务的n.商业广告commit vt.犯(罪)，干(坏事)commitment n.承担的责任或义务，承诺committee n.委员会*common a.1.平常的，普通的 2.共同的communicate vi.通讯，交流，交际vt.传达，传播communication n.1.通讯，交流 2.传达 3.[复]通讯联系，交通工具communism n.共产主义community n.社区;共同体companion n.1.同伴，同事 2.[天]伴星(=~star)company n.1.公司 2.同伴，陪伴comparative a.1.比较的，比较上的 2.相当的compare vt.比较，对照comparison n.1.比较，对照 2.比似compass n.1.罗盘 2.[复]圆规compel vt.强迫compete vi.竞争，比赛complain v.抱怨(of, about)*complete a.完整的，完全的，完成的vt.完成，使完整complex a.复杂的，组合的n.综合体component n.1.(组)成(部)分2.部件，元件 a.组成的，构成的compose vt.1.组成，构成(被动语态时后边接of，表示“由…构成”) 2.创作(音乐，文学作品)*composition n.1.构成，组成，成份 2.作文，作品，乐曲 3.写作，作曲compound n.1.化合物，复合物 2.化合的，复合的comprehension n.理解(力)，领悟comprehensive a.广泛的，综合的comprise vt.1.包含，包括，由…组成 2.构成，组成computer n.计算机，电脑conceal vt.隐藏，隐瞒concentrate vt.1.集中，聚集 2.浓缩vi.集中，专心(on或upon)concentration n.1.专注，专心 2.集中 3.浓度concept n.1.概念 2.观念conception n.概念，观念concern n.1.关心，挂念 2.关系，关联vt.1.涉及，有关于 2.使关心，使挂念concerned a.1.有关的 2.关切的，担心的concerning prep.关于*concert n.音乐会，演奏会concession n.1.让步 2.特许权 3.租界，租界地conclude vt.1.推断出，推论出 2.结束 3.缔结，议定vi.结束，终了conclusion n.结论，推论concrete a.1.具体的，有形的 2.混凝土制成的n.混凝土vt.使凝固，使固结condense vt.1.使冷凝，压缩，浓缩 2.压缩，精简(文章等) vi.浓缩，凝结*condition n.1.状况，状态2.环境 3.(先决)条件conduct vt.1.处理，管理 2.指挥，引导 3.传导，传(热，电) n.举止，行为conference n.(正式)会议confess v.1.承认 2.坦白，供认confidence n.信任，信心confident a.确信的，自信的confirm vt.1.证实，肯定 2.批准 3.确认conflict n.争论，抵触，冲突vi.冲突，抵触confront vt.1.面对，遭遇 2.正视;对抗confuse vt.使混乱，混淆confusion n.1.混乱;慌乱 2.混淆congratulate vt.祝贺，向…道喜congress n.1.(代表)大会 2.国会，议会 3.[C-](美法等的)参议院，上院*connect vt.连接，联系connection n.连接，关系conquer vt.征服，战胜vi.得胜，胜利conscious a.1.意识到的(of)，自觉的 2.有意的，神志清醒的consciousness n.意识，知觉，觉悟consent n.同意，赞成consequence n.结果，后果consequently ad.因此，所以conservation n.保存;保护conservative a.1.保存的，防腐的 2.保守的，守旧的*consider vt.1.考虑，细想 2.认为，把…看作vi.考虑，细想considerable a.1.值得考虑的，重要的 2.相当大(或多)的considerate a.考虑周到的，体谅的consideration n.1.考虑 2.体谅，照顾consist vi.组成(of)consistent a.1.坚持的，一贯的 2.与…一致，符合…(with)constant a.1.不断的，连续发生的 2.始终如一的n.常数，恒量constitute vt.组成，构成，形成constantly ad.经常地;不断地;时常地constitution n.1.章程，宪法 2.体质，素质 3.构造construct vt.建造，构筑constructive a.建设的，建设性的consult vt.1.请教，向…咨询 2.查阅，查看vi.交换意见，商议consume vt.消耗，花费contact vt./n.接触，联系contain vt.包含，容纳contemporary a.1.当代的 2.同时代的content a.满意的，满足的vt.使满意n.满足，满意content n.1.内容 2.[复](书刊的)目录3.要旨，要意contest vt.1.竞争，比赛 2.争夺;竞争 3.争论，争辩context n.上下文，语境*continent n.大陆，洲*continue vt.继续，延伸continuous a.连续不断的，不停歇的contract n.契约，合同container n.容器;集装箱v.1.订合同，订契约 2.缩小，收缩contrary a.相反的，相对的，与…相反(to)contrast n.对比，对照vi.形成对比(with) vt.把…与…对比(…with)contribute vt.1.贡献 2.捐献，捐助 3.投稿vi.(to)1.起作用，有助于 2.损献 3.投稿*control vt./n.1.控制，支配 2.克制，抑制convenience n.便利，方便convenient a.方便的convention n.惯例，常规conversation n.谈话，会话converse n.相反的事物;反面说法 a.1.(方向，作用方面)相反的，逆的 2.(次序方面)颠倒的conversely ad.相反地convert vt.(使)转换;(使)变化convey vt.1.传送，传达 2. 运送，输送convince vt.(…to inf., …of )1.使确信，使信服 2.使认识错误(或罪行)*cook vt.烹调，煮，烧n.厨师，炊事员*cool a.1.凉的，凉快的 2.冷静的，冷淡的cooperate vi.合作，协作，配合cope vi.对付，妥善处理(with)copper n.1.铜 2.铜币*copy n.1.抄件，副本 2.(一)本，(一)份vt.1.抄写，复制 2.模仿，抄袭core n.1.果心 2.核心，要点*corn n.1.谷物，小麦 2.玉米corner n.1.角，墙角 2.街角corporation n.公司*correct a.1.正确的 2.合适的，得体的vt.改正，纠正correspond vi.1.相符合，成一致(with) 2.相当，相当类似(to) 3.通信corresponding a.1. 符合的 2.相应的cost vt.价钱为，(使)花费n.价格，成本，费用cottage n.小屋，村舍*cotton n.1.棉，棉花 2.棉线，棉纱cough vi.咳嗽could aux.1.[can的过去式] 2.[含有委婉、含蓄、不确定的意味]可以，能够，能council n.理事会，委员会*count vt.1.数到，点…的数目 2.计算，把…算入*country n.1.国家 2.乡下，农村county n.1.(英国)郡 2.县*couple n.1.夫妻 2.一对，一双 3.两三(个)，一些*courage n.勇气，胆识*course n.1.课程，教程 2.过程，进程 3.(一)道(菜)court vi.求爱，求婚vt.向…献殷勤;向…求爱(或求婚) n.1.庭院，院子 2.法庭，法院3. 王宫，宫廷 4.奉承，求爱*cousin n.堂(或表)兄弟，堂(或表)姐妹*cover vt.1.盖，覆盖 2.包括，涉及n.(书的)封面，盖子，套子coverage n.1.覆盖，总括 2.(保险)承保范围，保险险别 3.新闻报道(范围)*cow n.母牛，奶牛crack n.裂缝，裂口vi.爆裂，破裂crash v./n.碰撞，坠落，坠毁 a.应急的，速成的crazy a.1. 发疯的，荒唐的 2. 狂热爱好的，着迷的(about)cream n.奶油，奶油色create vt.1.创造 2.创作 3.引起，产生creative a.创造性的creature n.1.生物，动物 2.人credit n.1.信用贷款，赊欠 2.信用，信誉 3.赞扬，荣誉，功劳 4.学分vt.1.记入贷方2.信任crew n.全体船员，全体机务人员crime n.罪，罪行，犯罪criminal a.犯罪的，违法的n.罪犯，犯人crisis([复]crises) n.1.危机 2.决定性时刻criterion ([复]criteria或criterions) n.(批评，判断的)标准，准则critic n.批评家，评论家critical a.1.批评(性)的，批判(性)的 2.对…表示谴责的 3.紧要的，关键性的criticis(z)e vt.批评，批判criticism n.批评，评论*crop n.1.作物，庄稼 2.(谷物等的)一熟，收成 3.一批，一群*cross vt.1.穿过，越过 2.(使)交叉，(使)相交n.十字形crowd n.群，人群vi.聚集，群集crude a.1.简陋的，粗糙的 2.天然的，未加工的 3.粗鲁的，粗俗的*cruel a.残忍的，残酷的crush vt.1.压碎，碾碎 2.镇压，压倒crust n.1.地壳 2.面包皮，硬外皮，外壳*cry vi./n.1.哭，哭泣 2.叫喊crystal n.水晶,晶粒 a.清澈透明的，水晶制的，晶体的cue n.暗示;信号vt.给…提示;给提供消息;指示cultivate vt.1.耕种，耕作 2.培养culture n.1.文化，文明 2.教养，修养*cup n.1.杯子 2.(一)杯(的容量) 3.得胜杯，奖杯cure vt.1.治愈，治好 2.消除，改正curiosity n.好奇(心)curious a.好奇(的)current n.1.(空气，水等的)流，潮流 2.潮流 a.当前的，通行的curse vt.诅咒，咒骂n.诅咒，咒骂curve n.1.曲线，弧线 2.弯曲v.(使)弯曲，(使)成曲线custom n.1.习惯，风俗，惯例 2.[复]海关，关税customer n.顾客，主顾*cut vt.1.切，割 2.减少，消减cycle n.1.周期 2.循环MBA英语词汇：D部分*daily a.每日的dam n.坝，堤damage n.1.损害，损失 2.[复]赔偿金vt.损伤，毁坏damp a.潮湿的，微湿的*dance vi.跳舞n.1.舞，舞蹈 2.舞曲，舞会。
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透析MPAcc英语翻译
英语是一种"形合语言"
很多备考MPAcc同学认为词汇没有掌握，结构不可能懂。
其实词汇和结构相对来讲，是两个不同的方面。
英语是一种形合语言，即英语比较注重表面上的形式化，比如大家会发现，英语当中的任何从句都有一个共同的特点，就是都包含有连接词，而连接词诸如that，which等都是我们的中小学词汇，因此即使一个长难句有些词汇不懂，你也完全可以将结构划分清楚。
跨考教育MPAcc辅导专家提醒备考MPAcc的考生，在翻译练习的过程中，同学更应该加强包含较多难词的句子的结构分析，这样才能更好训练我们的速度和眼力，达到考场上的"快速透视"。
切割完句子，要进行重组
切割完的句子，需要进行翻译转换重组，此为建构。
翻译时，在充分理解原文的基础上，需要根据中英文的差别，比如英语多被动，汉语多主动;英语多繁杂，汉语多简短;英语多替换，汉语多重复等，采取适当的方法策略，比如增省词法，重换词法，倒译转译法等灵活处理，最终达到一种归化的翻译形式，准确，通顺。
跨考教育MPAcc辅导专家提醒考生，建构过程中，要注意三点：一是翻译首先是理解，其次是传达。
准确的理解才能有准确的表达。
二是语境的作用。
翻译时，有的单词看似温和，实则暗藏杀机。
这需要注意的是词义的选择和引申。
三是何为归化翻译，归化旨在尽量减少译文中的异国情调，为目的语读者提供一种自然流畅的译文。
这和大纲要求基本是一致的。
说白了，就是写出来的形式上是中文，意义上也必须是中文。
最后是校对。
最后一步，要检查核对一下。
比如有没有漏掉信息，表达是否通顺，汉字书写是否规范等。
MPAcc辅导专家提醒考生，MPAcc英语翻译最重要的三元素就是语法，词汇，以及方法。
材料选择以MPAcc真题为主;翻译时重点直译，适当意译。
备考MPAcc的同学们如果有欠缺的地方要抓紧时间查缺补漏，这样才能在考场上所向披靡。
凯程教育：
凯程考研成立于2005年，国内首家全日制集训机构考研，一直从事高端全日制辅导，由李海洋教授、张鑫教授、卢营教授、王洋教授、杨武金教授、张释然教授、索玉柱教授、方浩教授等一批高级考研教研队伍组成，为学员全程高质量授课、答疑、测试、督导、报考指导、方法指导、联系导师、复试等全方位的考研服务。
凯程考研的宗旨：让学习成为一种习惯；
凯程考研的价值观口号：凯旋归来，前程万里；
信念：让每个学员都有好最好的归宿；
使命：完善全新的教育模式，做中国最专业的考研辅导机构；
激情：永不言弃，乐观向上；
敬业：以专业的态度做非凡的事业；
服务：以学员的前途为已任，为学员提供高效、专业的服务，团队合作，为学员服务，为学员引路。
如何选择考研辅导班：
在考研准备的过程中，会遇到不少困难，尤其对于跨专业考生的专业课来说，通过报辅导班来弥补自己复习的不足，可以大大提高复习效率，节省复习时间，大家可以通过以下几个方面来考察辅导班，或许能帮你找到适合你的辅导班。
师资力量：师资力量是考察辅导班的首要因素，考生可以针对辅导名师的辅导年限、辅导经验、历年辅导效果、学员评价等因素进行综合评价，询问往届学长然后选择。
判断师资力量关键在于综合实力，因为任何一门课程，都不是由一、两个教师包到底的，是一批教师配合的结果。
还要深入了解教师的学术背景、资料著述成就、辅导成就等。
凯程考研名师云集，李海洋、张鑫教授、方浩教授、卢营教授、孙浩教授等一大批名师在凯程授课。
而有的机构只是很普通的老师授课，对知识点把握和命题方向，欠缺火候。
对该专业有辅导历史：必须对该专业深刻理解，才能深入辅导学员考取该校。
在考研辅导班中，从来见过如此辉煌的成绩：凯程教育拿下2015五道口金融学院状元，考取五道口15人，清华经管金融硕士10人，人大金融硕士15个，中财和贸大金融硕士合计20人，北师大教育学7人，会计硕士保录班考取30人，翻译硕士接近20人，中传状元王园璐、郑家威都是来自凯程，法学方面，凯程在人大、北大、贸大、政法、武汉大学、公安大学等院校斩获多个法学和法硕状元，更多专业成绩请查看凯程网站。
在凯程官方网站的光荣榜，成功学员经验谈视频特别多，都是凯程战绩的最好证明。
对于如此高的成绩，凯程集训营班主任邢老师说，凯程如此优异的成绩，是与我们凯程严格的管理，全方位的辅导是分不开的，很多学生本科都不是名校，某些学生来自二本三本甚至不知名的院校，还有很多是工作了多年才回来考的，大多数是跨专业考研，他们的难度大，竞争激烈，没有严格的训练和同学们的刻苦学习，是很难达到优异的成绩。
最好的办法是直接和凯程老师详细沟通一下就清楚了。
建校历史：机构成立的历史也是一个参考因素，历史越久，积累的人脉资源更多。
例如，凯程教育已经成立10年（2005年），一直以来专注于考研，成功率一直遥遥领先，同学们有兴趣可以联系一下他们在线老师或者电话。
有没有实体学校校区：有些机构比较小，就是一个在写字楼里上课，自习，这种环境是不太好的，一个优秀的机构必须是在教学环境，大学校园这样环境。
凯程有自己的学习校区，有吃住学一体化教学环境，独立卫浴、空调、暖气齐全，这也是一个考研机构实力的体现。
此外，最好还要看一下他们的营业执照。
凯程考研:以"专业、负责、创新、分享"的办学理念，突出"高命中率、强时效性、全面一条龙服务"的特色，成为考研学子选择专业课辅导的首选。
10年来已有千余位考生在凯程的帮
助下顺利考取北大、清华、人大、北师大、中传等全国著名高校，引发业界强烈关注。
凯程考研成立于2005年，国内首家全日制集训机构考研，一直致力于高端全日制辅导，由李海洋教授、张鑫教授、卢营教授、王洋教授、索玉柱教授等一批高级考研教研队伍组成，为学员全程高质量授课、答疑、测试、督导、报考指导、方法指导、联系导师、复试等全方位的考研服务。
同学们可以关注凯程公众号“凯程考研”
择校择专业：有疑问，您咨询凯程老师。
为您详细专业解答。